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2015 (10) TMI 1884 - AT - Income TaxDisallowance of interest and remuneration paid to the partners - change in the partnership deed - Held that:- Hon’ble Calcutta High Court rendered in the case of CIT Vs. S.R. Baliboi & Associates [2015 (5) TMI 549 - CALCUTTA HIGH COURT] filing of the partnership deed along with return as contemplated in section 184 is a directory. If the assessee has filed the partnership deed during the assessment proceedings, then, it will be construed that the assessee has complied with the conditions of section 184. The assessee has filed the copy of new deed during the regular assessment proceedings. It is discernible from the submission made by the assessee and reproduced by the ld.CIT(A). Thus we delete the disallowance made by the ld.AO. - Decided in favour of assessee.
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