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2022 (2) TMI 765 - AT - Income TaxCommission income belonged to the HUF or assessee - HELD THAT:- Commission income in the case of the brother of the assessee was taxed in the hands of the HUF. A perusal of the computation of income of HUF of the assessee shows that the HUF has returned commission income and paid taxes thereon. Commission bill was submitted by the HUF to the Accounts Manager of Ajnara India Ltd. Referring to TDS Certificate issued by Ajnara India Ltd. showing TDS on commission paid to HUF of the assessee and bank account of the HUF of the assessee with Oriental Bank of Commerce, wherein commission has been deposited after TDS. Considering all we are of the considered opinion that the commission income belonged to the HUF and rightly returned by it. Therefore, correct hand for taxing such income is HUF and not the assessee. Accordingly, the Assessing Officer is directed to delete the addition from the hands of the assessee. In the result, the appeal of the assessee is partly allowed.
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