https://www.taxtmi.com/caselaws?id=49475 Section 10(2)(xv) allows deduction for remuneration to family members only where payments are made as a matter of commercial expediency and services are rendered wholly and exclusively to the family; where a Hindu undivided family participates in a partnership through its karta the partnership is a distinct legal entity, coparceners do not occupy partnership status, and services rendered to the firm are services to that separate entity rather than to the family. Applying that principle, remuneration paid for services to the firm is not deductible under Section 10(2)(xv) and the claim was rejected. en-us Fri, 02 Feb 1962 00:00:00 +0530 Wed, 27 Aug 2014 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49475 Section 10(2)(xv) allows deduction for remuneration to family members only where payments are made as a matter of commercial expediency and services are rendered wholly and exclusively to the family; where a Hindu undivided family participates in a partnership through its karta the partnership is a distinct legal entity, coparceners do not occupy partnership status, and services rendered to the firm are services to that separate entity rather than to the family. Applying that principle, remuneration paid for services to the firm is not deductible under Section 10(2)(xv) and the claim was rejected. Case-Laws Income Tax Fri, 02 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49475