https://www.taxtmi.com/caselaws?id=39678 The court concluded that the share income earned by Rajendra Kumar from the partnership firm was deemed to be the income of the Hindu undivided family (HUF) of Khubchand Motilal. The court upheld the inclusion of this income in the HUF's taxation, emphasizing the connection between the HUF's funds and the income earned by Rajendra Kumar. The court affirmed the Income-tax Appellate Tribunal's decision, stating that its findings were based on a thorough evaluation of the evidence. Consequently, the share income of Rs. 14,700 was confirmed as the income of the HUF and was rightly included in the HUF's taxable income. en-us Fri, 07 Dec 1973 00:00:00 +0530 Mon, 19 Apr 2010 16:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39678 The court concluded that the share income earned by Rajendra Kumar from the partnership firm was deemed to be the income of the Hindu undivided family (HUF) of Khubchand Motilal. The court upheld the inclusion of this income in the HUF's taxation, emphasizing the connection between the HUF's funds and the income earned by Rajendra Kumar. The court affirmed the Income-tax Appellate Tribunal's decision, stating that its findings were based on a thorough evaluation of the evidence. Consequently, the share income of Rs. 14,700 was confirmed as the income of the HUF and was rightly included in the HUF's taxable income. Case-Laws Income Tax Fri, 07 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39678