statement of case, is that Shankaraiah is the karta of the HUF consisting of himself, his major son, Rajanna alias Raja Veeraiah ... belonged to the HUF, as he was representing the family being the karta of it. The share income from the firm was being assessed
Officer who assessed the income of the assessee, who was the karta of the Hindu undivided family, assessed the remuneration, sitting fees ... Income-tax Officer treating the salary and sitting fees of the karta of the Hindu undivided family as the separate income. However, the High Court
Kedia, respectively. The said persons were partners of the assessee-firm as kartas of their respective Hindu undivided families (for short ... paid to the said persons in their individual capacity and not as kartas of the Hindu undivided families. It was claimed
that the provisions
Wife of
karta
21-2-1973 12,000 23-3-1973 12,000 Wife of
karta ... Wife of
karta
4-3-1975 20,000 23-3-1975 10,000 Minor
daughter
23-3-1975 10,000 Minor
daughter
disallowing the remuneration paid by the HUF to its karta, Shri Shankerlal H. Dave, for all the three years under reference ?"
That question ... Harishankar Dave) in question, was at the relevant time constituted of the karta. Shri Shankerlal H. Dave, his wife, Shardaben, and their son, Pramod Shankerlal
inherited the same in his individual capacity and
not as a Karta of an HUF.
4. Though a preliminary objection has been raised ... that the suit
property was inherited by Shri Deepak Johri as a Karta of an HUF and
not in his individual capacity, in that event
Ravindran (bigger-HUF) and the said Yennarkey R. Ravindran was the karta of the bigger-Hindu undivided family. On August 30, 1974, the karta effected ... hereby solemnly and sincerely affirm and state as follows :
I am the karta of the joint family consisting of myself, my wife Thilagavathy, my sons
back to the undivided family of which the assessee was the karta. The resultant position was that as on March 1, 1964, the capital ... shares were owned by the HUF of which the assessee was the karta and 1,000 shares owned by the assessee's wife, Kamala
firm and representatives of the Hindu undivided family being their respective kartas. Their claim was that just as salary or interest could have been paid ... enter into a contract of partnership with another person or persons. The karta of the Hindu undivided family, however, may and frequently does enter into
Chettiar died on November 22, 1961, and Shri Ramanathan Chettiar as the Karta of HUF and Smt. Meyammai Achi thereafter carried on the business ... firm in his individual capacity and not as the "karta" of the HUF with his wife, Smt. Meyammai Achi, as the other partner
