https://www.taxtmi.com/caselaws?id=24858 The Tribunal's finding that businesses stood in the names of Hindu undivided family members merely as benamidars was held to be a factual inference based on evidence. It relied on findings that the two members made no investment in the pawning business, did not actually carry it on, the account books were not theirs, the books were maintained by the same person who kept the HUF's books, and one alleged owner was a minor when the business supposedly began. On those materials, no prima facie error was shown and no question of law arose from the factual conclusions. en-us Fri, 04 Dec 1987 00:00:00 +0530 Fri, 22 Jan 2010 17:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24858 The Tribunal's finding that businesses stood in the names of Hindu undivided family members merely as benamidars was held to be a factual inference based on evidence. It relied on findings that the two members made no investment in the pawning business, did not actually carry it on, the account books were not theirs, the books were maintained by the same person who kept the HUF's books, and one alleged owner was a minor when the business supposedly began. On those materials, no prima facie error was shown and no question of law arose from the factual conclusions. Case-Laws Income Tax Fri, 04 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24858