The ITAT allowed the appellant's appeal, directing the AO to...

The ITAT allowed the appellant's appeal, directing the AO to assess the assessee under section 44ADA. The tribunal rejected the Revenue's contention that the assessee, receiving remuneration as a working partner, was ineligible for the presumptive taxation scheme under section 44ADA. It held that neither claiming expenditure nor carrying out independent professional activities outside the partnership is a precondition for invoking section 44ADA. The tribunal applied a strict interpretation, overruling the AO's and DR's arguments, and clarified that remuneration received as a partner in a firm engaged in specified professional activities qualifies for presumptive income computation under section 44ADA. The matter was remanded for assessment in accordance with the applicable law.