https://www.taxtmi.com/caselaws?id=24726 Income of Temani Trading Company could not be clubbed in the hands of the assessee-HUF where the relevant facts were identical to earlier years and the same High Court had already held that the business did not belong to the HUF. The Tribunal had followed its earlier view without accounting for that binding decision, so its conclusion could not stand. On the same reasoning, the company's income for the relevant previous year was not includible in the assessee's hands, and the addition was rejected. en-us Wed, 09 Mar 1988 00:00:00 +0530 Fri, 22 Jan 2010 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24726 Income of Temani Trading Company could not be clubbed in the hands of the assessee-HUF where the relevant facts were identical to earlier years and the same High Court had already held that the business did not belong to the HUF. The Tribunal had followed its earlier view without accounting for that binding decision, so its conclusion could not stand. On the same reasoning, the company's income for the relevant previous year was not includible in the assessee's hands, and the addition was rejected. Case-Laws Income Tax Wed, 09 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24726