https://www.taxtmi.com/caselaws?id=28576 The High Court held that the assessee was entitled to earned income relief on the share of income received from a business subject to wakf. However, it upheld the Income Tax Appellate Tribunal's decision denying earned income relief to the assessee as the assessment was made directly in the hands of the beneficiary. The court emphasized the importance of following established legal principles unless differed by the Supreme Court and awarded costs to the assessee. en-us Fri, 02 Sep 1983 00:00:00 +0530 Tue, 23 Feb 2010 17:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28576 The High Court held that the assessee was entitled to earned income relief on the share of income received from a business subject to wakf. However, it upheld the Income Tax Appellate Tribunal's decision denying earned income relief to the assessee as the assessment was made directly in the hands of the beneficiary. The court emphasized the importance of following established legal principles unless differed by the Supreme Court and awarded costs to the assessee. Case-Laws Income Tax Fri, 02 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28576