https://www.taxtmi.com/caselaws?id=192513 Partnership law treats a partner as a co-adventurer rather than an employee of the firm, because a personal employment contract requires distinct employer and employee parties. Amounts labelled salary, wages or commission paid to a partner therefore adjust partnership rights and accounts and do not establish employment. Where a partner's wife receives remuneration under a partnership arrangement for services rendered, and that payment arises from her membership of a firm in which her husband is also a partner, the income falls within the clubbing provision and is includible in the husband's total income. en-us Wed, 25 Sep 1957 00:00:00 +0530 Sat, 03 Jun 2017 15:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192513 Partnership law treats a partner as a co-adventurer rather than an employee of the firm, because a personal employment contract requires distinct employer and employee parties. Amounts labelled salary, wages or commission paid to a partner therefore adjust partnership rights and accounts and do not establish employment. Where a partner's wife receives remuneration under a partnership arrangement for services rendered, and that payment arises from her membership of a firm in which her husband is also a partner, the income falls within the clubbing provision and is includible in the husband's total income. Case-Laws Income Tax Wed, 25 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192513