VEERASWAMI C. J.

These are two consolidated references relating to the assessment years 1959-60 to 1961-62 in one case and to the last two years in the other. When they came up before a Division Bench, to which one of us was a party, it was felt that Mathew Abraham v. Commissioner of Income-tax required reconsideration and they have been placed before us. The common question for decision in the references under section 66(1) of the Indian Income-tax Act, 1922, is Whether the sums of Rs. 10, 045 in each of the two years received by Thangavelu and of Rs. 7, 200, Rs. 10, 578 and Rs. 10, 578 received by Chidambaram in the three years from the two firms have been rightly brought to tax as from other sources under the provisions of the Income-tax Act of 1922 ?

"The assessees were partners in two firms---Kavukal Estates and Tuttapallam Estates---which owned tea estates in the Nilgiris. In addition to their right to share the profits of the firms, the partners were, under the terms of the deed of partnership, entitled each to draw specified salaries for their services to the firms. Till the assessment years ended March 31, 1959, the total income of each firm was computed with re