Remuneration to partners cannot be disallowed due to non-filing of reconstituted partnership deed

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. Subsequently assessee filed copy of reconstituted deed before AO at the time of assessment proceedings. AO denied deduction and held that assessee was required to file copy of reconsti...