https://www.taxtmi.com/caselaws?id=14411 Salary paid by a firm to a partner representing a Hindu undivided family is not assessable as salary in the partner's individual capacity for standard deduction under section 16(i) of the Income-tax Act, 1961. A Hindu undivided family is not a legal entity capable of entering into a contract of employment with the firm, and where the partner represents the family, amounts described as salary are treated as part of the partner's share of profits rather than remuneration from a master-servant relationship. Standard deduction is therefore not available. en-us Tue, 22 Dec 1998 00:00:00 +0530 Wed, 15 Jul 2009 16:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14411 Salary paid by a firm to a partner representing a Hindu undivided family is not assessable as salary in the partner's individual capacity for standard deduction under section 16(i) of the Income-tax Act, 1961. A Hindu undivided family is not a legal entity capable of entering into a contract of employment with the firm, and where the partner represents the family, amounts described as salary are treated as part of the partner's share of profits rather than remuneration from a master-servant relationship. Standard deduction is therefore not available. Case-Laws Income Tax Tue, 22 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14411