Normally, where the Karta of an HUF is a working partner in a firm on behalf of his Hindu Undivided Family, and receives a salary from the said firm, the remuneration paid by the firm to the partner, the Karta of an HUF is assessable as the income of the HUF if the remuneration is directly related to the investment in the partnership business from the assets of the family. Thus, where there is real and sufficient connection between the investment from the joint family funds and remuneration paid to the partner, the salary paid to the partner is assessable as the income of the HUF. However, it is not a universal rule of law that where a Karta of an HUF
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