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1972 (8) TMI 20 - GUJARAT HIGH COURTKartas of two families formed a company and were appointed as joint managing director and technical director - whether the remuneration received by them would be their individual income - The burden is on the revenue to show that what is apparent on the face of the resolution is not real and that the remuneration was paid to Prafulkumar by reason of utilisation of his joint family property in the shape of share in the business. This burden the revenue has failed to discharge and in the absence of any material to the contrary brought forward on behalf of the revenue, we must reach the conculsion that there was no direct or substantial connection between the remuneration earned Prafulkumar and the joint family property invested in the company. Prafulkumar was not appointed an engineer and technical director as a result of any outlay or expenditure of or detriment to the joint family property. We, therefore, agree with the Tribunal that the income received by Prafulkumar was his individual income and not that of his Hindu undivided family
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