https://www.taxtmi.com/caselaws?id=27185 The High Court held that the salary received by partners of a firm, who are also members of a Hindu undivided family, should not be assessed as income of the Hindu undivided family. The court ruled that the salary was not earned at the detriment of the joint family assets and lacked a real and sufficient connection to the family's share income from the firm. Therefore, the salary income should be assessed in the hands of the individual partners rather than the Hindu undivided families. The decision was supported by the Chief Justice based on the detailed analysis provided by the presiding judge. en-us Wed, 14 Mar 1984 00:00:00 +0530 Thu, 11 Feb 2010 13:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27185 The High Court held that the salary received by partners of a firm, who are also members of a Hindu undivided family, should not be assessed as income of the Hindu undivided family. The court ruled that the salary was not earned at the detriment of the joint family assets and lacked a real and sufficient connection to the family's share income from the firm. Therefore, the salary income should be assessed in the hands of the individual partners rather than the Hindu undivided families. The decision was supported by the Chief Justice based on the detailed analysis provided by the presiding judge. Case-Laws Income Tax Wed, 14 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27185