https://www.taxtmi.com/caselaws?id=37889 The High Court upheld the assessment of dividend income and capital gains in the hands of the individual assessee rather than the Hindu Undivided Family (HUF). The Court emphasized the need for specific legal questions to be raised before the Tribunal and dismissed the plea to refer the matter back for a gift assessment, aligning with a Supreme Court precedent. The judgment highlights the importance of clarity in legal issues raised at the Tribunal level and the subsequent process for addressing specific matters before the High Court. en-us Wed, 05 Apr 1978 00:00:00 +0530 Thu, 01 Apr 2010 16:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37889 The High Court upheld the assessment of dividend income and capital gains in the hands of the individual assessee rather than the Hindu Undivided Family (HUF). The Court emphasized the need for specific legal questions to be raised before the Tribunal and dismissed the plea to refer the matter back for a gift assessment, aligning with a Supreme Court precedent. The judgment highlights the importance of clarity in legal issues raised at the Tribunal level and the subsequent process for addressing specific matters before the High Court. Case-Laws Income Tax Wed, 05 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37889