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    <title>2004 (4) TMI 520 - ITAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the appeal against the disallowance of the partner&#039;s salary in the assessment order. Despite the lack of specific quantification in the partnership deed, the Tribunal emphasized partners&#039; autonomy in determining remuneration within legal boundaries. The judgment highlighted the importance of commercial expediency and adherence to tax laws, ultimately supporting the appellant&#039;s position and rejecting the revenue&#039;s strict interpretation.</description>
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      <title>2004 (4) TMI 520 - ITAT KOLKATA</title>
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      <description>The Tribunal ruled in favor of the appellant, allowing the appeal against the disallowance of the partner&#039;s salary in the assessment order. Despite the lack of specific quantification in the partnership deed, the Tribunal emphasized partners&#039; autonomy in determining remuneration within legal boundaries. The judgment highlighted the importance of commercial expediency and adherence to tax laws, ultimately supporting the appellant&#039;s position and rejecting the revenue&#039;s strict interpretation.</description>
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