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TMI Blog1968 (11) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in allowing the claim of the assessee for deduction of salary, commission and travelling expenses paid to Sri Adaikappa Chettiar, from his share income in the firm of M/s. S. K. Pictures, Tirunelveli ? " The assessee and one S. Kalyanasundaram Pillai entered into a partnership with effect from June 1, 1957. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons at Madras and render his full services for which he is entitled to half share of profits. " The Tribunal has found as a fact that the assessee engaged one V. R. C. R. M. Adaikappa Chettiar as his full-time manager for a period of 2 1/2 years commencing from June 1, 1957, to look after all his interests, manage and assist him in the work he is expected to execute under the terms of the partner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n initiated by the Commissioner of Income-tax. Basantlal Gupta v. Commissioner of Income-tax held that it could not be laid down as a general proposition that, in determining the income of an assessee who was a partner, no deduction under section 10(2) of the Income-tax Act could be made from his share of income in the firm after the share had been ascertained. The correctness of this proposition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes of earning the assessee's share income in the firm. It seems to us that the question is one more of fact than of law ; it is not given a mixed question of law and fact. In each case, it has to be decided, in the light of the particular facts, whether the expenditure claimed as deduction was incurred for the purpose of earning the income in question which is brought to charge at the hands ..... X X X X Extracts X X X X X X X X Extracts X X X X
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