https://www.taxtmi.com/caselaws?id=49475 A deduction under section 10(2)(xv) of the Income-tax Act, 1922 was available only for expenditure incurred wholly and exclusively for the assessee's business and satisfying commercial expediency. Where a Hindu undivided family was represented by its karta in a partnership, the firm was a distinct entity and the family had no separate place in that firm. Payments made by the family to junior members for services rendered to the partnership business were therefore not expenditure for the family business, so the claimed deduction was not admissible and the claim failed. 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 A deduction under section 10(2)(xv) of the Income-tax Act, 1922 was available only for expenditure incurred wholly and exclusively for the assessee's business and satisfying commercial expediency. Where a Hindu undivided family was represented by its karta in a partnership, the firm was a distinct entity and the family had no separate place in that firm. Payments made by the family to junior members for services rendered to the partnership business were therefore not expenditure for the family business, so the claimed deduction was not admissible and the claim failed. Case-Laws Income Tax Fri, 02 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49475