TMI Blog1981 (11) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Tribunal, Delhi Bench C, has referred the following question of law for our opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the interest income of Rs. 1,000 and share income of Rs. 8,204 from the firm of M/s. Sohna Mal Hakim Chand & Co. should be excluded from the assessment of the assessee-Hindu undivided family ? It appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Mulkh Raj, individual, and also in the hands of the HUF. On appeal, the AAC set aside the assessment of the HUF. The assessment of the income in the hands of the individual was sustained. Mulkh Raj in his individual capacity filed an appeal before the Appellate Tribunal, which failed. Thereafter, a reference was filed in this court, which also was answered against him. The case is reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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