https://www.taxtmi.com/caselaws?id=360458 The Tribunal allowed the appeal, directing the Assessing Officer to determine income after allowing deduction for salary and interest paid to partners, as book results were rejected. The Tribunal emphasized that the assessment was not made under section 144, thus the deduction should be permitted under section 184(5) of the Income Tax Act. en-us Tue, 15 May 2018 00:00:00 +0530 Thu, 17 May 2018 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360458 The Tribunal allowed the appeal, directing the Assessing Officer to determine income after allowing deduction for salary and interest paid to partners, as book results were rejected. The Tribunal emphasized that the assessment was not made under section 144, thus the deduction should be permitted under section 184(5) of the Income Tax Act. Case-Laws Income Tax Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360458