https://www.taxtmi.com/caselaws?id=49554 The question whether treasurer emoluments are salary or business receipts is answered by applying the control/integration test: having regard to the written agreement, duties, employer supervision and responsibility for fidelity, the relationship was master and servant and the payments are salary. The further question whether those emoluments form part of the Hindu undivided family income was decided by assessing whether earnings involved family expenditure or risk to joint estate; mere lodging of family property as security did not create detriment or make the income partible. Operative effect: remuneration is taxable as the individual's salary and not includible in the joint family income. en-us Tue, 26 Apr 1960 00:00:00 +0530 Wed, 03 Sep 2014 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49554 The question whether treasurer emoluments are salary or business receipts is answered by applying the control/integration test: having regard to the written agreement, duties, employer supervision and responsibility for fidelity, the relationship was master and servant and the payments are salary. The further question whether those emoluments form part of the Hindu undivided family income was decided by assessing whether earnings involved family expenditure or risk to joint estate; mere lodging of family property as security did not create detriment or make the income partible. Operative effect: remuneration is taxable as the individual's salary and not includible in the joint family income. Case-Laws Income Tax Tue, 26 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49554