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1962 (2) TMI 11 - SC - Income TaxWhether in the facts and circumstances of the case, the assessee, namely, the Hindu undivided family, who is a partner in the partnership business of Hiralal Gulzarilal, is entitled to a deduction of ₹ 3,850 from the assessment of income-tax for the relevant year under section 10(2)(xv) of the Income-tax Act ? Held that:- If the junior members of the coparcenary were serving the partnership, they were serving an entity, which was separate and distinct from the Hindu undivided family. If the coparcenary had no place in the partnership, any service to the partnership cannot be described as service to the Hindu undivided family, sufficient to attract the application of section 10(2)(xv) of the Income-tax Act, because it cannot be said to be wholly and exclusively for the Hindu undivided family. The answer to the question was rightly stated by the High Court in the negative. Appeal dismissed.
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