Case Law Details
Case Name : CIT Vs M/s SR Batliboi & Associate (Calcutta High Court)
Appeal Number : ITA No. 190/2015
Date of Judgement/Order : 24/02/2015
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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Issue before court:
The only issue before Hon’ble Court is that whether assessee can claim deduction on account to remuneration paid to partners when certified copy of instrument of change of partnership deed is not filed along with the return.
Brief Facts:
- Assessee filed return and claimed deduction on account of remuneration paid to partners but did not file certified copy of reconstituted partnership deed.
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Dear Himanshu
Try link mentioned below.
https://taxguru.in/income-tax-case-laws/remuneration-to-partners-cannot-be-disallowed-due-to-non-filing-of-reconstituted-partnership-deed.html
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