https://www.taxtmi.com/caselaws?id=37409 The High Court clarified that the change in status from individual to Hindu Undivided Family does not prevent the application of section 41(1) of the Income Tax Act, 1961, if the core issue of the section's applicability is in dispute. The Court emphasized the need to address all aspects of a question raised before the Tribunal for a comprehensive review of legal issues. The decision underscored that the change in status does not automatically exempt the assessee from the provisions of section 41(1) when the applicability of the section is under contention. en-us Thu, 19 Oct 1978 00:00:00 +0530 Mon, 29 Mar 2010 14:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37409 The High Court clarified that the change in status from individual to Hindu Undivided Family does not prevent the application of section 41(1) of the Income Tax Act, 1961, if the core issue of the section's applicability is in dispute. The Court emphasized the need to address all aspects of a question raised before the Tribunal for a comprehensive review of legal issues. The decision underscored that the change in status does not automatically exempt the assessee from the provisions of section 41(1) when the applicability of the section is under contention. Case-Laws Income Tax Thu, 19 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37409