https://www.taxtmi.com/caselaws?id=70108 The court confirmed the decision of the Appellate Assistant Commissioner to exclude the partner's salary from the income of the Hindu Undivided Family (HUF) for the assessment years 1979-80 and 1980-81. The court emphasized that the partner's services to the firms were not directly linked to the HUF funds, supporting the exclusion of the salary from the HUF's income. The department's argument that partner salaries represent a share of profits was distinguished, and the court dismissed the department's appeals, upholding the AAC's order. en-us Thu, 29 Nov 1984 00:00:00 +0530 Thu, 14 Apr 2011 14:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70108 The court confirmed the decision of the Appellate Assistant Commissioner to exclude the partner's salary from the income of the Hindu Undivided Family (HUF) for the assessment years 1979-80 and 1980-81. The court emphasized that the partner's services to the firms were not directly linked to the HUF funds, supporting the exclusion of the salary from the HUF's income. The department's argument that partner salaries represent a share of profits was distinguished, and the court dismissed the department's appeals, upholding the AAC's order. Case-Laws Income Tax Thu, 29 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70108