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2021 (3) TMI 947 - AT - Income TaxDisallowance of remuneration to the partners on the ground that the partnership deed does not specify the quantification of remuneration to the partners - AO disallowed the salary to working partners which has been upheld by the Ld. CIT(A) - HELD THAT:- In the instant case, the partnership deed does not specify the manner of computation of quantum of remuneration to partners and the same has been left undetermined, undecided and left to the discretion of partners, therefore, I do not find any infirmity in the order of the Ld. CIT(A) in confirming the addition made by the AO. In the instant case there is no clause at all regarding the methodology and the manner of computing the remuneration of partners. Therefore, this decision also is of no help to the assessee . In this view of the matter and respectfully following the decision of Hon’ble Jurisdictional High Court in the case of Sood Brij & Associates vs CIT[2011 (11) TMI 3 - DELHI HIGH COURT] relied on by the AO, thus find no infirmity in the order of the Ld. CIT(A) in confirming the disallowance of salary to the working partners - Grounds raised by the assessee are dismissed.
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