https://www.taxtmi.com/caselaws?id=434975 The Tribunal allowed the appeal of the assessee, emphasizing the importance of considering all relevant documents, such as the supplementary partnership deed, in assessments to ensure fair and accurate determinations of remuneration paid to partners under section 40(b) of the Income-tax Act. The Tribunal set aside the order passed by the Principal Commissioner of Income Tax, highlighting the failure to adequately address the facts presented by the assessee and the crucial supplementary partnership deed submitted during the assessment proceedings. en-us Fri, 03 Mar 2023 00:00:00 +0530 Thu, 09 Mar 2023 03:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434975 The Tribunal allowed the appeal of the assessee, emphasizing the importance of considering all relevant documents, such as the supplementary partnership deed, in assessments to ensure fair and accurate determinations of remuneration paid to partners under section 40(b) of the Income-tax Act. The Tribunal set aside the order passed by the Principal Commissioner of Income Tax, highlighting the failure to adequately address the facts presented by the assessee and the crucial supplementary partnership deed submitted during the assessment proceedings. Case-Laws Income Tax Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434975