HUF - Income from Commission

Can HUF earns income from commission based on Sales volume ? If not then what all income can be taken ?

Please elaborate meaning of individual / HUF as sepearte entity ?

Sharing an article 

Can HUF earn commission income?

Yes, A Hindu Undivided Family (HUF) can earn commission income. The income can be earned on its individual capacity. However, it’s important to note that the HUF cannot earn commission based on the holding of Karta but can if the commission is earned solely because of the work of HUF as a separate entity.
However, there are differing opinions on this matter. Some experts believe that commission income requires personal skills, and therefore, it should not be assessed as HUF’s income.
In case of scrutiny, the Income Tax Department might assess such income in the hands of the individual (Karta) rather than the HUF.
HUF is a good option for saving taxes. Below is the declaration format for forming an HUF.