1984 (2) TMI 15 - HC - Income Tax

Summary

The High Court of Delhi decided that the salary received by Shri Manmohan, to the extent of Rs. 9,600, was assessable in the hands of the assessee family, not the individual karta. This decision was based on a previous judgment involving the brother of Manmohan, where a similar issue was resolved in favor of the Department. The court held that the increased salary should be taxed in the hands of the Hindu undivided family, not the individual karta.