https://www.taxtmi.com/caselaws?id=17227 The court held that the salary paid to a partner in a representative capacity by a partnership firm was disallowable under section 40(b) of the Income-tax Act. The court distinguished previous judgments on interest payments to Hindu undivided families, emphasizing that a Hindu undivided family cannot enter into a partnership. The court ruled in favor of the Revenue, stating that the salary payment was not permissible based on legislative intent, overturning the earlier order and clarifying that the salary disallowance provision applied to such payments. en-us Tue, 09 Sep 1997 00:00:00 +0530 Sat, 19 Sep 2009 11:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17227 The court held that the salary paid to a partner in a representative capacity by a partnership firm was disallowable under section 40(b) of the Income-tax Act. The court distinguished previous judgments on interest payments to Hindu undivided families, emphasizing that a Hindu undivided family cannot enter into a partnership. The court ruled in favor of the Revenue, stating that the salary payment was not permissible based on legislative intent, overturning the earlier order and clarifying that the salary disallowance provision applied to such payments. Case-Laws Income Tax Tue, 09 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17227