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    <description>The assessment disputes two issues: first, partners&#039; remuneration was apportioned equally despite the partnership deed prescribing percentage-based distribution, raising questions about deed compliance and the tax treatment of remuneration; second, interest on a fixed deposit was omitted from the partnership&#039;s income though TDS was claimed, while the successor private company reported the same interest after takeover, creating issues of income attribution, timing, and entitlement to TDS credit.</description>
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