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    <title>1975 (5) TMI 8 - ALLAHABAD High Court</title>
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    <description>The court ruled in favor of the department, holding that the remuneration received by the assessee was rightfully assessed as the income of the Hindu joint family. The High Court found that the remuneration was attributable to the family&#039;s shareholding rather than the individual qualifications of the assessee, despite their general services to the company. The absence of a service contract and the determination of remuneration by the board of directors, which included the assessee and their father, supported the conclusion that the income was a share of the company&#039;s earnings allocated to the family.</description>
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    <pubDate>Fri, 02 May 1975 00:00:00 +0530</pubDate>
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      <title>1975 (5) TMI 8 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=39001</link>
      <description>The court ruled in favor of the department, holding that the remuneration received by the assessee was rightfully assessed as the income of the Hindu joint family. The High Court found that the remuneration was attributable to the family&#039;s shareholding rather than the individual qualifications of the assessee, despite their general services to the company. The absence of a service contract and the determination of remuneration by the board of directors, which included the assessee and their father, supported the conclusion that the income was a share of the company&#039;s earnings allocated to the family.</description>
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      <pubDate>Fri, 02 May 1975 00:00:00 +0530</pubDate>
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