Supreme Court of India
K.S. Subbiah Pillai v. The Commissioner of Income Tax
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2 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1922/lncome Tax Act, 1961 : Hindu Undivided Family-Remuneration and Commission eamed by Karta-lncome Tax Appellate Tribunal, recording a finding that the ·. remuneration and commission earned by Karta were 011 account of his personal qualifications and exertions-Held, the amounts cannot be treated as income of HUF. Appellant assessee, a Hindu Undivided Family was assessed in State of Tamil Nadu for the assessment years 1959-60 to 1965- 66, 1969-70 and 1970-71 and in the State of Andhra Pradesh for the assessment years 1966-67 to 1968-69. The question whether the remuneration
Where later benches applied it
- 2023 Appaiya v. Andimuthu @ Thangapandi & Ors.
- 2007 Ishikawajma-harima Heavy Industries Ltd. v. Director of Income Tax, Mumbai
Of those, 2 mentioned
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