{"id":25866,"date":"2022-03-22T18:06:59","date_gmt":"2022-03-22T12:36:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nimmala-srinivas-huf-v-acit-2021-89-itr-10-sn-hyd-trib\/"},"modified":"2022-03-22T18:06:59","modified_gmt":"2022-03-22T12:36:59","slug":"nimmala-srinivas-huf-v-acit-2021-89-itr-10-sn-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nimmala-srinivas-huf-v-acit-2021-89-itr-10-sn-hyd-trib\/","title":{"rendered":"Nimmala Srinivas (HUF) v. ACIT (2021) 89 ITR 10 (SN) (Hyd.)(Trib.)"},"content":{"rendered":"<p>Held that where the Commissioner had nowhere held in his order\u00a0that the assessment was both erroneous and caused prejudice to the interests of the Revenue, simultaneously, the order of the Commissioner was not sustainable. Disallowance of commission is held to be justified.\u00a0 Tribunal also held that once the income is accepted in the Hand of HUF the said income cannot be assessed in the hands of individual<strong>.<\/strong>(AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-No finding that  the order is erroneous and prejudicial interest of revenue-Revision was held to be not valid-Disallowance of commission was held to be justified-Once the income is accepted in the Hand of HUF the said income cannot be assessed in the hands of individual. [S. 45]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-25866","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Jc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25866","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=25866"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25866\/revisions"}],"predecessor-version":[{"id":25867,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25866\/revisions\/25867"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}