consisting of two branches owned a
sugar mill. After partition, the two kartas entered into a
partnership in 1943, to carry on the business ... nominee of the deceased partner
should take his place. One of the kartas died in 1945
leaving as members of his branch of the family
each. The assessee's branch represented by its Karta got
5,000 shares. Rajkumar acquired 30 further shares in the
name of his wife ... income of the assessee
Hindu Undivided Family of which Rajkumar was the Karta. The
assessee opposed that notice. He claimed the amount in
question
well settled that when a
co-parcener, even when he is the Karta, enters into
partnership with others the partnership that is created ... conclusion that some of them had joined the
partnership as Kartas of their respective Hindu Undivided
Families. All the authorities under the Act as well
income of the Hindu undivided family of which he is the karta ?"
6. At the instance of the assessee the following question also ... Hindu undivided family of which the assessee was the karta were rectified. The order of assessment of the Hindu undivided family was never challenged
Assessee, a Hindu
joint family firm-Payment of remuneration to karta for
managing business-If a deductible item of expenditure.
HEADNOTE:
The assessee ... business and was also deriving some income from
partnerships, in which its karta representing the family,
was a partner. The family consisted of two brothers
individual member.
HEADNOTE:
The assessee a Hindu undivided family-through its karta was
a partner in two firms. The Karta had rich experience ... business carried on by the firms. in one of the
firms, the Karta was appointed as its Managing Partner and
paid a remuneration as Managing
Assessee a
Hindu undivided family-Karta, if dependant of assessee-
Expenditure by trustees on behalf of children of karta-
Whether liable to be included under ... children by her, formed a Hindu undivided family, with
himself as the karta. By deeds of trust he settled certain
assets belonging to the joint
association of persons before assessment proceedings take
place.
HEADNOTE:
The Karta of a Hindu undivided family was assessed to
Incometax from year to year until ... assessment year 1953-
54 either as an individual or as the Karta. But later, the
Income-Tax Officer issued notices to him under
rights and liabilities of the partners. A partner may be
the karta of a joint Hindu family, he may be a trustee; he
may enter ... rights and
liabilities of the partners. A partner may be the karta of
a joint Hindu family; he may be a trustee; he may enter
Hindu undivided family--Defaults
in payment of tax-Whether Karta can be detained.
HEADNOTE:
A Hindu undivided family committed default in payment of
income ... Recovery Officer directed the arrest and
detention in prison of the karta of the family for non-
payment of tax. The Karta then moved
