<?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 (1) TMI 62 - PATNA High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=28275</link>
    <description>The court ruled in favor of the assessee, concluding that the salary received by the partner, who was also the karta of his HUF, should be considered his individual income for services rendered and not included in the total income of the HUF. The court rejected the Department&#039;s argument that the salary should be added to the partner&#039;s share income, emphasizing that the remuneration was for personal services. The assessee was awarded costs of Rs. 250.</description>
    <language>en-us</language>
    <pubDate>Tue, 10 Jan 1984 00:00:00 +0530</pubDate>
    <lastBuildDate>Sat, 20 Feb 2010 11:32:16 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=67273" rel="self" type="application/rss+xml"/>
    <item>
      <title>1984 (1) TMI 62 - PATNA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=28275</link>
      <description>The court ruled in favor of the assessee, concluding that the salary received by the partner, who was also the karta of his HUF, should be considered his individual income for services rendered and not included in the total income of the HUF. The court rejected the Department&#039;s argument that the salary should be added to the partner&#039;s share income, emphasizing that the remuneration was for personal services. The assessee was awarded costs of Rs. 250.</description>
      <category>Case-Laws</category>
      <law>Income Tax</law>
      <pubDate>Tue, 10 Jan 1984 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=28275</guid>
    </item>
  </channel>
</rss>