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Jitmal Bhuramal vs Commissioner Of Income-Tax, Bihar And ... on 2 February, 1962 cites

Dulichand Lakshminarayan vs The Commissioner Of Income-Tax,Nagpur on 17 February, 1956

6. In our opinion, this finding of the Tribunal, which has been relied upon by the assessee, makes its case even more difficult. A Hindu undivided family is allowed to deduct salaries paid to members of the family, if the payment is made as a matter of commercial or business expediency; but the service must be to the family. It was held by this court in Dulichand Laxminarayan v. Commissioner of Income-tax , that "partnership" being the relation between persons, who have agreed to share the profits of a business carried on by all or any of them acting for all, and "persons" who enter into the partnership being called individually "partners" or collectively "a firm" the word "person" contemplates only natural or artificial, i.e., legal persons and neither a firm nor a Hindu undivided family can be that person.
Supreme Court of India Cites 22 - Cited by 220 - N H Bhagwati - Full Document

Charandas Haridas And Another vs The Commissioner Of Income-Tax,Bombay ... on 15 March, 1960

It was again recently emphasised in the case of Charandas Haridas v. Commissioner of Income-tax , that where a Hindu undivided family becomes a partner through its karta, the coparcenary has no place in the partnership but only the karta is everything, and in Commissioner of Income-tax v. Nandlal GandalaP it was pointed out that both, under the Hindu law and under the law of partnership, the Hindu undivided family as such can exercise no control and management over the business of a partners ship, Of which the coparcenary is a member through the karta.
Supreme Court of India Cites 4 - Cited by 59 - M Hidayatullah - Full Document

The Commissioner Of Income-Tax,Bombay ... vs Nandlal Gandalal on 21 April, 1960

It was again recently emphasised in the case of Charandas Haridas v. Commissioner of Income-tax , that where a Hindu undivided family becomes a partner through its karta, the coparcenary has no place in the partnership but only the karta is everything, and in Commissioner of Income-tax v. Nandlal GandalaP it was pointed out that both, under the Hindu law and under the law of partnership, the Hindu undivided family as such can exercise no control and management over the business of a partners ship, Of which the coparcenary is a member through the karta.
Supreme Court of India Cites 9 - Cited by 24 - S K Das - Full Document
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