Y.L. Agarwalla & Ors. vs Commissioner Of Income Tax

Authority: Supreme Court Date: 1978-07-27 AY: 1969-70 Section: 4 Acts: Income Tax Act 1961 Result: Revenue Citation: 1978 CTR (SC) 124 : (1978) 114 ITR 471 (SC) Justices: P.N. Bhagwati & V.D. Tulzapurkar, JJ. Appeal No: Civil Appeal No. 1112 of 1976
Whether share income of minor sons admitted to partnership benefits after father's death is assessable as HUF income --- Held Yes; Whether income earned with aid of HUF funds constitutes HUF income regardless of formal nominee status --- Held Yes

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