Mere Change in profit sharing ratio would not change constitution of Partnership firm

Brief of the case: ITAT Delhi in DCIT Vs Deepsons Southend held that if the assessee had filed an application u/r 46A with the request to admit the additional evidences annexed with the supporting documents like of balance sheet, IT returns etc. and moreover all the conditions of rule 46A were fulfilled and were necessary to go to the root of the matter while deciding the issues to which they relate. If further held that if there is change in the profit sharing ratio of the partnership and all the partners remain same in the new partnership deed then that would not be change in the constitutio...