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    <title>1982 (1) TMI 59 - ALLAHABAD High Court</title>
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    <description>The court held that the salary paid to the karta of a Hindu undivided family was not a valid deduction for the assessment year 1969-70. The Tribunal found that the agreement for the salary lacked commercial expediency and was considered excessive, leading to the disallowance of the deduction. The court distinguished this case from a precedent where the karta&#039;s services were deemed beneficial to the family. Ultimately, the court ruled in favor of the revenue, denying the deduction and awarding costs to the Commissioner.</description>
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    <pubDate>Wed, 13 Jan 1982 00:00:00 +0530</pubDate>
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      <title>1982 (1) TMI 59 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=29666</link>
      <description>The court held that the salary paid to the karta of a Hindu undivided family was not a valid deduction for the assessment year 1969-70. The Tribunal found that the agreement for the salary lacked commercial expediency and was considered excessive, leading to the disallowance of the deduction. The court distinguished this case from a precedent where the karta&#039;s services were deemed beneficial to the family. Ultimately, the court ruled in favor of the revenue, denying the deduction and awarding costs to the Commissioner.</description>
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      <pubDate>Wed, 13 Jan 1982 00:00:00 +0530</pubDate>
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