https://www.taxtmi.com/caselaws?id=192831 The court held that the sum of Rs. 2,400 did not form part of the assessee's income. It concluded that the payment to the daughter was a charge on the partnership income, not a personal obligation of the partners, and should be deducted before computing the assessable income of the firm. Relying on established legal principles and precedents, the court ruled in favor of the assessee, awarding costs and specifying the advocate's fee. en-us Fri, 09 Sep 1966 00:00:00 +0530 Fri, 23 Jun 2017 17:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192831 The court held that the sum of Rs. 2,400 did not form part of the assessee's income. It concluded that the payment to the daughter was a charge on the partnership income, not a personal obligation of the partners, and should be deducted before computing the assessable income of the firm. Relying on established legal principles and precedents, the court ruled in favor of the assessee, awarding costs and specifying the advocate's fee. Case-Laws Income Tax Fri, 09 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192831