https://www.taxtmi.com/caselaws?id=39069 The court held that Satinder Kumar's partnership in M/s. Vijay Traders was not an extension of the Hindu undivided family business. The Tribunal erred in relying on insufficient evidence and similarities in business types and locations. Consequently, the Tribunal's findings regarding the income belonging to the Hindu undivided family were deemed incorrect. As a result, the Additional Commissioner's order setting aside assessments for certain years was unsustainable. The assessee was awarded costs and fees amounting to Rs. 200, with the concurrence of Justice C. R. Thakur. en-us Fri, 16 Jan 1976 00:00:00 +0530 Mon, 12 Apr 2010 13:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39069 The court held that Satinder Kumar's partnership in M/s. Vijay Traders was not an extension of the Hindu undivided family business. The Tribunal erred in relying on insufficient evidence and similarities in business types and locations. Consequently, the Tribunal's findings regarding the income belonging to the Hindu undivided family were deemed incorrect. As a result, the Additional Commissioner's order setting aside assessments for certain years was unsustainable. The assessee was awarded costs and fees amounting to Rs. 200, with the concurrence of Justice C. R. Thakur. Case-Laws Income Tax Fri, 16 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39069