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    <title>2021 (1) TMI 835 - ITAT GUWAHATI</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the AO to allow the claimed amount of Rs. 2.50 Lakhs for salary/remuneration to one of the partners. The decision was based on the amended supplementary deed of partnership executed in 1996, which outlined the entitlement of partners to remuneration. The Tribunal emphasized the principle of consistency, noting that the firm had consistently claimed and received remuneration for the partner since 1996.</description>
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      <description>The Tribunal allowed the appeal of the assessee, directing the AO to allow the claimed amount of Rs. 2.50 Lakhs for salary/remuneration to one of the partners. The decision was based on the amended supplementary deed of partnership executed in 1996, which outlined the entitlement of partners to remuneration. The Tribunal emphasized the principle of consistency, noting that the firm had consistently claimed and received remuneration for the partner since 1996.</description>
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