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TMI Blog1969 (2) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment of the court was delivered by VEERASWAMI J.-This reference relates to the assessment years 1959-60 to 1961-62. The assessment was in the status of a Hindu undivided family which consisted of Annamalai, the karta, and his minor son. Annamalai is a Master of Arts and a Law Graduate. He was engaged as an editor of a Tamil magazine by name Kumudam. The assessee claimed deduction of a certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o carry on the business of the family and do his ulmost for furthering the same and, therefore, the remuneration claimed by Annamalai and paid by the Hindu undivided family should be disallowed as a deduction. It seems to us that the point is really covered by Jugal Kishore Baldeo Sahai v. Commissioner of Income-tax. Following an earlier decision in Jitmal Bhuramal v. Commissioner of Income-tax, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cking in this case. But we fail to see what difference does it make so long as, as a matter of fact, salary has been paid to the karta of the family for managing or carrying on its business. In this case the other member of the family being a minor, one cannot visualise an agreement. But that does not mean that the karta who was carrying on the joint family business, and particularly the magazine, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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