https://www.taxtmi.com/caselaws?id=55234 The Tribunal concluded that the income attributable to gifts given by the father to the Hindu Undivided Family (HUF) should be assessed in the hands of the HUF, not the individual. The Tribunal departed from its earlier decision based on the donor's intention, as clarified by a Full Bench decision of the Madras High Court. The appeals by the assessee were allowed, and the corresponding additions in the individual's assessment were deleted. en-us Tue, 16 Feb 1993 00:00:00 +0530 Wed, 24 Nov 2010 17:20:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55234 The Tribunal concluded that the income attributable to gifts given by the father to the Hindu Undivided Family (HUF) should be assessed in the hands of the HUF, not the individual. The Tribunal departed from its earlier decision based on the donor's intention, as clarified by a Full Bench decision of the Madras High Court. The appeals by the assessee were allowed, and the corresponding additions in the individual's assessment were deleted. Case-Laws Income Tax Tue, 16 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55234