1. In this case the assesses is a Hindu undivided family comprising of Hiralal, Kunjlal, Gulzarilal and Madanlal and also their sons. It appears that Gulzarilal and Mandalal were employed in a partnership business, called Hiralal Gulzarilal, in which the assessee through its karta had twelve annas share. It appears that there were two agreements between Hiralal, the karta and Gulzarilal and Madanlal, who agreed to render services to the Hindu undivided family by looking after the business on the remuneration mentioned in the agreements. Copies of these documents are Annexures A and A-1 of the statement of the case. In the assessment for the year 1953-54 the assessee claimed that the sum of Rs. 6600.00 should be deducted under Sec.10 (2) (xv) of the Income-tax Act as the remuneration paid to the two coparceners for a period of 11 months. The Income-tax Officer disallowed the whole claim except the sum of Rs. 600 on the ground that the payment of salary to the members of the Hindu undivided family had been claimed only for the purpose of reducing the incidence of taxation and not on any principle of commercial expediency. An appeal was taken before the Appellate Assistant Com