https://www.taxtmi.com/caselaws?id=24735 Section 40(b) of the Income-tax Act applies only where remuneration is paid to a partner in his capacity as a partner. The existing statement of the case did not conclusively establish whether the salary was paid to the recipient as a partner or in a different capacity, such as an agent of the colliery owners. Because that factual distinction was material to the application of the provision and the earlier binding principle, further factual clarification was required. A supplementary statement of the case was therefore called for on the recipient's capacity. en-us Thu, 14 Jan 1988 00:00:00 +0530 Fri, 22 Jan 2010 10:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24735 Section 40(b) of the Income-tax Act applies only where remuneration is paid to a partner in his capacity as a partner. The existing statement of the case did not conclusively establish whether the salary was paid to the recipient as a partner or in a different capacity, such as an agent of the colliery owners. Because that factual distinction was material to the application of the provision and the earlier binding principle, further factual clarification was required. A supplementary statement of the case was therefore called for on the recipient's capacity. Case-Laws Income Tax Thu, 14 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24735