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    <title>1995 (9) TMI 121 - ITAT MADRAS-C</title>
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    <description>The tribunal ruled in favor of the appellants, concluding that the salary paid to partners should not be deducted from the share income of the assessee in a partnership concern. The judgment emphasized the individual capacity in which the partners rendered services, distinguishing it from cases where the remuneration was linked to the family&#039;s investment in the partnership business. By applying legal precedents and analyzing the specific circumstances of the case, the tribunal determined that the salary was not to be considered part of the share income of the Hindu Undivided Family, allowing the appeals of the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=70045</link>
      <description>The tribunal ruled in favor of the appellants, concluding that the salary paid to partners should not be deducted from the share income of the assessee in a partnership concern. The judgment emphasized the individual capacity in which the partners rendered services, distinguishing it from cases where the remuneration was linked to the family&#039;s investment in the partnership business. By applying legal precedents and analyzing the specific circumstances of the case, the tribunal determined that the salary was not to be considered part of the share income of the Hindu Undivided Family, allowing the appeals of the appellants.</description>
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