https://www.taxtmi.com/caselaws?id=55603 The Tribunal held that the income of Rs. 1,500 from gifts to the Hindu Undivided Family (HUF) should be taxed in the individual assessee's hands due to the absence of a coparcenary in the HUF. Despite references to relevant case law, including Surjit Lal Chhabda v. CIT, the Tribunal affirmed the Commissioner's order to include the amount in the individual's taxable income, distinguishing the case from Pushpa Devi v. CIT. The appeal was rejected, emphasizing the specific circumstances of the case and the absence of coparcenary in the HUF. en-us Mon, 28 Mar 1983 00:00:00 +0530 Mon, 29 Nov 2010 09:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55603 The Tribunal held that the income of Rs. 1,500 from gifts to the Hindu Undivided Family (HUF) should be taxed in the individual assessee's hands due to the absence of a coparcenary in the HUF. Despite references to relevant case law, including Surjit Lal Chhabda v. CIT, the Tribunal affirmed the Commissioner's order to include the amount in the individual's taxable income, distinguishing the case from Pushpa Devi v. CIT. The appeal was rejected, emphasizing the specific circumstances of the case and the absence of coparcenary in the HUF. Case-Laws Income Tax Mon, 28 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55603