https://www.taxtmi.com/caselaws?id=67605 The tribunal held that the commission paid by the assessee-firm to a partner representing his HUF was not deductible while computing the firm's total income. Despite the CIT (Appeals) taking a different view, the tribunal emphasized that the legislative amendments did not include commission and salary in the provision concerning deductibility. The tribunal highlighted that services for which salary or commission is paid belong to the individual, not the HUF. Consequently, the tribunal reversed the decision, disallowing the commission payment and dismissing the cross-objection filed by the assessee. en-us Thu, 21 Oct 1993 00:00:00 +0530 Fri, 11 Mar 2011 15:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67605 The tribunal held that the commission paid by the assessee-firm to a partner representing his HUF was not deductible while computing the firm's total income. Despite the CIT (Appeals) taking a different view, the tribunal emphasized that the legislative amendments did not include commission and salary in the provision concerning deductibility. The tribunal highlighted that services for which salary or commission is paid belong to the individual, not the HUF. Consequently, the tribunal reversed the decision, disallowing the commission payment and dismissing the cross-objection filed by the assessee. Case-Laws Income Tax Thu, 21 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67605