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of ITAT adjudicated multiple taxation issues, substantially favoring the assessee. The tribunal systematically addressed disallowances related to partner salary, staff welfare expenses, accounting charges, and donation expenses. The key determinations include: (1) partner salary was consonant with partnership deed and should be permitted, (2) partial expense disallowances were deemed unsustainable, (3) accounting charges to part-time accountant did not attract TDS, and (4) donation expenses were considered essential for business operations. Consequently, the ITAT set aside CIT(A)'s orders, directing the Assessing Officer to delete the contested additions and allowing the assessee's grounds comprehensively across all disputed expense categories.
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