https://www.taxtmi.com/caselaws?id=8363 A partner may claim, in his individual assessment, deduction for salary paid to a person engaged to protect or advance his interests in the firm, if the expenditure was incurred wholly and exclusively for earning his share income. The person engaged must be shown to have served the partner personally, not the firm, and to have been remunerated by the partner himself. On that basis, the expenditure was held deductible against partnership share income, following the settled view that such personal outlay is allowable where it is directly connected with earning the assessable income. en-us Mon, 17 Jan 1972 00:00:00 +0530 Fri, 10 Apr 2009 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8363 A partner may claim, in his individual assessment, deduction for salary paid to a person engaged to protect or advance his interests in the firm, if the expenditure was incurred wholly and exclusively for earning his share income. The person engaged must be shown to have served the partner personally, not the firm, and to have been remunerated by the partner himself. On that basis, the expenditure was held deductible against partnership share income, following the settled view that such personal outlay is allowable where it is directly connected with earning the assessable income. Case-Laws Income Tax Mon, 17 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8363