https://www.taxtmi.com/caselaws?id=27340 The court held that the salary paid to the karta of the Hindu undivided family (HUF) for his special skill and ability was considered personal income and not assessable as HUF income. Relying on precedents, the court emphasized the need for a direct nexus between family funds and remuneration for it to be HUF income. The salary was deemed compensation for personal services rendered by the karta, distinct from the HUF's investment in the firm. The decision favored the assessee, denying the Revenue's claim to attribute the salary to the HUF's partnership membership. en-us Tue, 13 Dec 1983 00:00:00 +0530 Fri, 12 Feb 2010 12:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27340 The court held that the salary paid to the karta of the Hindu undivided family (HUF) for his special skill and ability was considered personal income and not assessable as HUF income. Relying on precedents, the court emphasized the need for a direct nexus between family funds and remuneration for it to be HUF income. The salary was deemed compensation for personal services rendered by the karta, distinct from the HUF's investment in the firm. The decision favored the assessee, denying the Revenue's claim to attribute the salary to the HUF's partnership membership. Case-Laws Income Tax Tue, 13 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27340