https://www.taxtmi.com/caselaws?id=35841 Income from an impartible estate may be treated as Hindu undivided family income where the assessee has clearly and consistently impressed that character on it and the position has already been accepted; in the absence of fresh material, it should not be disturbed. Salary earned by holding office remains the assessee's individual income and is not included in HUF assessment merely because estate income is assessed that way. Ad interim payments made under the Bihar Land Reforms Act pending final compensation are linked to deprivation of capital assets and are capital receipts, not revenue receipts. en-us Thu, 20 Dec 1979 00:00:00 +0530 Wed, 17 Mar 2010 11:13:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35841 Income from an impartible estate may be treated as Hindu undivided family income where the assessee has clearly and consistently impressed that character on it and the position has already been accepted; in the absence of fresh material, it should not be disturbed. Salary earned by holding office remains the assessee's individual income and is not included in HUF assessment merely because estate income is assessed that way. Ad interim payments made under the Bihar Land Reforms Act pending final compensation are linked to deprivation of capital assets and are capital receipts, not revenue receipts. Case-Laws Income Tax Thu, 20 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35841