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2022 (12) TMI 72 - ITAT DELHIDisallowance of remuneration paid to working partners - As argued working partners had paid tax on the sums received by them at maximum marginal rate - assessee is a partnership firm of advocates and derives income from profession and other sources - AO was of the view that unless the remuneration to be paid to the partners is quantified in the partnership deed, it will not be allowed as deduction at the hands of the partnership firm - HELD THAT:- Since, the partners had offered the remuneration received as income, they filed rectification applications u/s 155 before the AO and the AO has passed orders under Section 155(1A) of the Act rectifying the assessment of the partners by reducing the income received by way of remuneration, thereby, granting the desired relief at the hands of the partners. Since, rectification orders have been passed in respect of the partners, the ground raised becomes in-fructuous. Disallowance of deduction claimed u/s 80G - assessee had claimed deductions u/s 80G, however, the Assessing Officer overlooked assessee’s claim - HELD THAT:- Considering the fact that the Departmental Authorities have not decided assessee’s claim of deduction under Section 80G of the Act and in any case of the matter, assessee’s rectification application on the issue is pending before the Assessing Officer, we restore the issue to him with a direction to examine assessee’s claim of deduction under Section 80G of the Act with reference to the supporting evidences filed by the assessee.Assessing Officer must decide the issue in accordance with law after providing due opportunity of being heard to the assessee.
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