https://www.taxtmi.com/caselaws?id=270452 The Tribunal upheld the CIT(A)'s decision to grant firm status to the assessee despite not submitting a certified copy of the partnership deed with the return of income. The status as a firm was maintained, leading to the dismissal of the disallowance of interest and remuneration paid to partners. Additionally, the disallowance of telephone expenses was restricted to a portion deemed unrelated to the business, with the Tribunal affirming the CIT(A)'s decision. The Revenue's appeals on all issues were dismissed, and the decision was rendered on 16/10/2015. en-us Fri, 16 Oct 2015 00:00:00 +0530 Tue, 05 Jan 2016 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270452 The Tribunal upheld the CIT(A)'s decision to grant firm status to the assessee despite not submitting a certified copy of the partnership deed with the return of income. The status as a firm was maintained, leading to the dismissal of the disallowance of interest and remuneration paid to partners. Additionally, the disallowance of telephone expenses was restricted to a portion deemed unrelated to the business, with the Tribunal affirming the CIT(A)'s decision. The Revenue's appeals on all issues were dismissed, and the decision was rendered on 16/10/2015. Case-Laws Income Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270452