https://www.taxtmi.com/caselaws?id=37225 Salary, commission or other remuneration paid by a firm to a partner is not deductible under the Income-tax Act, 1922, because the statutory bar applies to payments made to any partner. A Hindu undivided family cannot itself be a partner; when a karta enters the firm on behalf of the family, the firm still treats the karta alone as the partner. Any internal arrangement between the karta and the family does not change the character of the payment in the firm's hands. Such salary remains partner remuneration and is disallowed as revenue expenditure. en-us Wed, 07 Nov 1979 00:00:00 +0530 Sat, 27 Mar 2010 15:25:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37225 Salary, commission or other remuneration paid by a firm to a partner is not deductible under the Income-tax Act, 1922, because the statutory bar applies to payments made to any partner. A Hindu undivided family cannot itself be a partner; when a karta enters the firm on behalf of the family, the firm still treats the karta alone as the partner. Any internal arrangement between the karta and the family does not change the character of the payment in the firm's hands. Such salary remains partner remuneration and is disallowed as revenue expenditure. Case-Laws Income Tax Wed, 07 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37225