https://www.taxtmi.com/caselaws?id=61081 The Tribunal held that the salary income received by the assessee should be taxed in his individual capacity, not as HUF income, due to personal exertion. The exemption claim for income from a property used for commercial purposes was allowed based on its residential unit construction. Disallowance of expenses in the wine account was upheld, while the addition for low household expenses was deleted. Professional tax disallowance was rejected, and interest under section 139 was not appealable. The interest claimed by the assessee was ultimately allowed, resulting in a partial appeal success. en-us Tue, 18 Oct 1977 00:00:00 +0530 Mon, 10 Jan 2011 17:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61081 The Tribunal held that the salary income received by the assessee should be taxed in his individual capacity, not as HUF income, due to personal exertion. The exemption claim for income from a property used for commercial purposes was allowed based on its residential unit construction. Disallowance of expenses in the wine account was upheld, while the addition for low household expenses was deleted. Professional tax disallowance was rejected, and interest under section 139 was not appealable. The interest claimed by the assessee was ultimately allowed, resulting in a partial appeal success. Case-Laws Income Tax Tue, 18 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61081