https://www.taxtmi.com/caselaws?id=437817 The Tribunal allowed the appeal, holding that the interest paid to partners was in line with the original partnership deed, making it allowable. The disallowance of Rs. 17,41,822 was deleted, and the Tribunal deemed the revised partnership deed unnecessary for the decision. The Assessee's claim for deduction under Section 10AA was not accepted due to the disallowance being attributed to incorrect submission rather than falling under the relevant circular. en-us Wed, 29 Mar 2023 00:00:00 +0530 Tue, 16 May 2023 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437817 The Tribunal allowed the appeal, holding that the interest paid to partners was in line with the original partnership deed, making it allowable. The disallowance of Rs. 17,41,822 was deleted, and the Tribunal deemed the revised partnership deed unnecessary for the decision. The Assessee's claim for deduction under Section 10AA was not accepted due to the disallowance being attributed to incorrect submission rather than falling under the relevant circular. Case-Laws Income Tax Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437817