https://www.taxtmi.com/caselaws?id=436110 The Income Tax Appellate Tribunal (ITAT) allowed the appeal filed by the assessee, a partnership firm, challenging the addition made under Section 40(b)(v) of the Income Tax Act, 1961. The ITAT accepted the retrospective supplementary deed modifying remuneration terms, aligning with the original partnership deed, and deleted the impugned addition. The issue of violation of the principle of natural justice was not adjudicated as the primary relief was granted. The order was pronounced on 09.03.2023. en-us Thu, 09 Mar 2023 00:00:00 +0530 Tue, 04 Apr 2023 23:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436110 The Income Tax Appellate Tribunal (ITAT) allowed the appeal filed by the assessee, a partnership firm, challenging the addition made under Section 40(b)(v) of the Income Tax Act, 1961. The ITAT accepted the retrospective supplementary deed modifying remuneration terms, aligning with the original partnership deed, and deleted the impugned addition. The issue of violation of the principle of natural justice was not adjudicated as the primary relief was granted. The order was pronounced on 09.03.2023. Case-Laws Income Tax Thu, 09 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436110