https://www.taxtmi.com/caselaws?id=14223 Remuneration paid to a partner representing a Hindu undivided family could not be taxed as salary because no employer-employee relationship existed between the firm and the family. Applying the earlier principle that a Hindu undivided family is not a legal entity capable of contracting as an employee, the payment was treated as the partner's share of profits rather than salary income. As a result, standard deduction under section 16(i) of the Income-tax Act, 1961 was unavailable, and the issue was answered against the assessee and in favour of the Revenue. en-us Tue, 22 Dec 1998 00:00:00 +0530 Tue, 14 Jul 2009 15:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14223 Remuneration paid to a partner representing a Hindu undivided family could not be taxed as salary because no employer-employee relationship existed between the firm and the family. Applying the earlier principle that a Hindu undivided family is not a legal entity capable of contracting as an employee, the payment was treated as the partner's share of profits rather than salary income. As a result, standard deduction under section 16(i) of the Income-tax Act, 1961 was unavailable, and the issue was answered against the assessee and in favour of the Revenue. Case-Laws Income Tax Tue, 22 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14223