https://www.taxtmi.com/forum/issue?id=2125 Where a certified copy of the partnership deed was filed in the first year and there is no change in firm constitution or profit sharing and remuneration is paid per that deed and within the limits of s.40(b), there is no requirement to execute a fresh deed yearly, and absence of a new deed alone does not justify disallowance of partner remuneration; rectification under s.154/155 is confined to calculation or record mistakes. en-us Thu, 19 Aug 2010 14:42:22 +0530 Thu, 23 Jan 2025 15:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2125 Where a certified copy of the partnership deed was filed in the first year and there is no change in firm constitution or profit sharing and remuneration is paid per that deed and within the limits of s.40(b), there is no requirement to execute a fresh deed yearly, and absence of a new deed alone does not justify disallowance of partner remuneration; rectification under s.154/155 is confined to calculation or record mistakes. Discussion-Forum Income Tax Thu, 19 Aug 2010 14:42:22 +0530 https://www.taxtmi.com/forum/issue?id=2125