TMI Blog1984 (2) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... 961 Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the salary received by Shri Manmohan to the extent of Rs. 9,600 was assessable in the hands of the assessee family ? " The facts of the case are that the assessee is a Hindu undivided family and the karta is a partner in a firm, M/s. Sant Ram Nikka Mal. The learned counsel has brought to our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1969-70 and the fact that we have already decided the case of the brother in 1980, makes us feel that we should not hold up the decision till the Supreme Court may decide the matter, which is likely to take some time, as at present advised. The real point in the case was discussed in the aforementioned judgment in the brother's case. The two brothers were at one time being taxed as individuals i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctive Hindu undivided families. The answer to the referred question in the case of the brother was that the increased salary was also taxable in the hands of the Hindu undivided family and not in the hands of the karta as individual. On parity of reasoning, we have to hold that in this case also, the salary has to be taxed in the hands of the assessee family and not in the hands of the karta. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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