https://www.taxtmi.com/caselaws?id=216267 The court held that commission paid to partners representing a Hindu Undivided Family (HUF) was not deductible under Section 37 of the Income Tax Act. The court emphasized that Section 40(b) disallows deductions for payments to partners unless authorized by the partnership deed, regardless of whether the partners are representing HUF. Referring to a Supreme Court judgment, the court reiterated that HUF cannot be a partner in a firm, and payments to partners representing HUF are considered payments to the individual partner. Consequently, the court dismissed all appeals, upholding the disallowance of deductions. en-us Fri, 24 Sep 2010 00:00:00 +0530 Tue, 11 Dec 2012 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216267 The court held that commission paid to partners representing a Hindu Undivided Family (HUF) was not deductible under Section 37 of the Income Tax Act. The court emphasized that Section 40(b) disallows deductions for payments to partners unless authorized by the partnership deed, regardless of whether the partners are representing HUF. Referring to a Supreme Court judgment, the court reiterated that HUF cannot be a partner in a firm, and payments to partners representing HUF are considered payments to the individual partner. Consequently, the court dismissed all appeals, upholding the disallowance of deductions. Case-Laws Income Tax Fri, 24 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216267