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    <title>1979 (10) TMI 32 - ANDHRA PRADESH High Court</title>
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    <description>The High Court held that the remuneration and commission received by the karta of the respondent-HUF were assessable as his individual income, not in the hands of the HUF. The court emphasized that the earnings were a result of personal services rendered by the karta, not merely due to family funds invested in the company. Relying on Supreme Court principles, the court distinguished the case from previous judgments and ruled in favor of the individual assessment. The department&#039;s objections were dismissed, and the court awarded costs to the assessee.</description>
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    <pubDate>Thu, 11 Oct 1979 00:00:00 +0530</pubDate>
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      <title>1979 (10) TMI 32 - ANDHRA PRADESH High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=36458</link>
      <description>The High Court held that the remuneration and commission received by the karta of the respondent-HUF were assessable as his individual income, not in the hands of the HUF. The court emphasized that the earnings were a result of personal services rendered by the karta, not merely due to family funds invested in the company. Relying on Supreme Court principles, the court distinguished the case from previous judgments and ruled in favor of the individual assessment. The department&#039;s objections were dismissed, and the court awarded costs to the assessee.</description>
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      <pubDate>Thu, 11 Oct 1979 00:00:00 +0530</pubDate>
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