Salary to Working partner cannot be restricted without justifying such move

ITAT CALCUTTA BENCH ‘B’ S.B. Agencies Versus Assistant Commissioner of Income-tax IT Appeal No. 680 (Kol.) of 2012 [Assessment year 2005-06] AUGUST  31, 2012 ORDER George Mathan, Judicial Member This is an appeal filed by the assessee against the order of the learned Commissioner of Income-tax (Appeals)-XX, Kolkata, in Appeal No. 513/CIT(A)-XX/Cir-36/2007-08/Kol dated March 6, 2012 for the assessment year 2005-06. 2. Shri R. Mukherjee, LLB, FCA, CA, the learned authorised representative appeared on behalf of the assessee and Shri P. S. Dutta, learned senior Depart...