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2022 (5) TMI 335 - ITAT JAIPURExcess payment of remuneration to partners in contravention of provision of section 40(b)(v) - assessee submitted that copy of the supplementary deed which is executed on 1st April, 2011 at assessee’s paper book and also filed the copy of the audit report for Assessment Year 2012-13 wherein there is allowance higher remuneration based on the change in remuneration clause in partnership deed - HELD THAT:- In the light of two set of evidences when these records are forming part of assessment records, for earlier year, there is no need to call for the remand report of the Assessing Officer at the stage of ld. CIT(A)/NFAC and therefore, we find no infirmity in the finding of the ld. CIT(A)/NFAC and the action of ld. CIT(A)/NFAC is considered and the appeal of the department considering the above finding on fact placed by the assessee is considered and ground for disallowance raised by revenue is dismissed and thus the appeal of the revenue is dismissed.
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