<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>1984 (2) TMI 15 - DELHI High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=26875</link>
    <description>Salary received by a karta, including the enhanced portion of his remuneration, was held to be assessable in the hands of the Hindu undivided family rather than in the individual hands of the karta. The analysis treated the salary increase as having arisen while the brothers were representing their respective HUFs, so the enhanced amount retained the same tax character for assessment purposes. The individual receipt did not sever the connection with the family source, and the income was therefore taxed as HUF income.</description>
    <language>en-us</language>
    <pubDate>Thu, 09 Feb 1984 00:00:00 +0530</pubDate>
    <lastBuildDate>Tue, 09 Feb 2010 10:52:09 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=65873" rel="self" type="application/rss+xml"/>
    <item>
      <title>1984 (2) TMI 15 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=26875</link>
      <description>Salary received by a karta, including the enhanced portion of his remuneration, was held to be assessable in the hands of the Hindu undivided family rather than in the individual hands of the karta. The analysis treated the salary increase as having arisen while the brothers were representing their respective HUFs, so the enhanced amount retained the same tax character for assessment purposes. The individual receipt did not sever the connection with the family source, and the income was therefore taxed as HUF income.</description>
      <category>Case-Laws</category>
      <law>Income Tax</law>
      <pubDate>Thu, 09 Feb 1984 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=26875</guid>
    </item>
  </channel>
</rss>