Income of HUF or Individual income — If remuneration is paid because of family funds in the business it was the income of HUF and if it was a compensation for the services rendered by individual co-parcerner of the HUF the remuneration was to be treated as the income of the individual co-parcener. Remuneration is a wide term which includes Commission. An individual who helped the firm in two capacities first in the capacity of the partner and secondly as Karta of the HUF could not be segregated satisfying and clearly establishing the factum of the services rendered towards payment of commission to the HUF but the factum to use of the HUF by the firm in the form of secured loan in business of the assessee firm, thus, the commission paid by the assessee to the HUF was allowable — Metalloyods vs. income tax Officer [2019] 76 ITR (trib) 100(Cuttack)