https://www.taxtmi.com/caselaws?id=6886 A payment described as remuneration to a partner who represented a Hindu undivided family in the firm was treated as part of the family's income, not the partner's individual income. The court found that the amount did not arise from independent employment or a separate contract of service, because there was no real master-servant relationship between the partner and the firm. As the payment was variable, linked to the partnership arrangement, and operated as additional profit from the firm, it was assessable in the hands of the Hindu undivided family. en-us Thu, 23 Feb 1967 00:00:00 +0530 Fri, 06 Feb 2009 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6886 A payment described as remuneration to a partner who represented a Hindu undivided family in the firm was treated as part of the family's income, not the partner's individual income. The court found that the amount did not arise from independent employment or a separate contract of service, because there was no real master-servant relationship between the partner and the firm. As the payment was variable, linked to the partnership arrangement, and operated as additional profit from the firm, it was assessable in the hands of the Hindu undivided family. Case-Laws Income Tax Thu, 23 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6886