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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Adjustment of partner income: Assessing Officer may amend partner assessments when firm remuneration is disallowed.</h1> The amendment empowers the Assessing Officer to amend a partner's assessment where a firm's assessment, reassessment, any reduction or enhancement of the firm's income, or an order on the firm's application, shows that remuneration payable to a partner is not deductible under the deduction provision; the amendment directs that the partner's income be adjusted to the extent of the non-deductible remuneration and that the existing revision procedure and its four year limitation period shall apply, with the limitation period reckoned from the end of the financial year in which the firm's final order was passed.

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