We are companycerned with the assessment year, 1953 54.
This question was answered by the high Court against the assessee.
6,000 was disallowed.
200 to Gulzarilal, Rs.
The assessee is the appellant.
50 per month to Gobhardanlal.
6,600 were paid as remuneration to the four junior members.
3,850 were paid to Gulzarilal and Madanlal for their services to the partnership and Rs.
Hiralal, the karta, entered into two agreements with the other members of the family, by which the junior members agreed to serve the Hindu undivided family on monthly payments of Rs.
In the year of account relative to the assessment year, 1953 54, Rs.
The rest of the claim made under section 10 2 xv of the Income tax Act amounting to Rs.
2,750 to Kunjlal and Gobhardanlal for their services to the Hindu undivided family.
at Madhupur, under two names, Jitmal Bhuramal and Bhuramal Hiralal.
The order of the Income tax Officer was companyfirmed by the Appellate Assistant Commissioner but the Income tax Appellate Tribunal on appeal allowed the deduction of the full remuneration paid to Gobhardanlal and Kunjlal.
100 to Gobhardanlal.
150 each to Kunjlal and Madanlal, and Rs.
The family through its karta was also a partner in another firm called Hiralal Gulzarilal, in which the karta had a 12 annas share, and one Rameshwar Lal, a stranger to the family, had the remaining 4 annas share.
By the first agreement, Gulzarilal and Madanlal were to look after the interests of the Hindu undivided family in the partnership, and the two others were to look after the business of the Hindu undivided family.
The family does business in grains, kirana etc.
The High Court unfortunately erred in apprehending the finding of fact given by the Tribunal, and much is made of this in the appeal before us.
The Income tax Officer, Santhal Parganas, by his assessment order dated December 31, 1953, only allowed as expenses a payment of Rs.
Hidayatullah, J. This is an appeal by special leave from a judgment of the High Court of Patna in a reference under section 66 2 of the Income tax Act.
