https://www.taxtmi.com/caselaws?id=192513 A partner cannot occupy the position of employee in the same firm, because a contract of personal employment is bilateral and a partner is a co-adventurer rather than an employee; remuneration described as wages or salary is treated as an adjustment of partnership rights, not a contract of service. The article also explains that salary and commission paid to a partner's wife, where arising from her membership in the firm and varied partnership terms, are attributable to that membership and fall within the statutory clubbing rule. On those facts, the wife's remuneration was includible in the husband's 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 A partner cannot occupy the position of employee in the same firm, because a contract of personal employment is bilateral and a partner is a co-adventurer rather than an employee; remuneration described as wages or salary is treated as an adjustment of partnership rights, not a contract of service. The article also explains that salary and commission paid to a partner's wife, where arising from her membership in the firm and varied partnership terms, are attributable to that membership and fall within the statutory clubbing rule. On those facts, the wife's remuneration was includible in the husband's income. Case-Laws Income Tax Wed, 25 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192513