https://www.taxtmi.com/caselaws?id=782476 ITAT Ahmedabad allowed the assessee-firm's claim for deduction of remuneration paid to partners under s.40(b), deleting the disallowance made by the Revenue. It held there is no legal requirement for a partnership or supplementary deed to be registered or notarized, so long as it is agreed by all partners and not disputed by them. Even assuming the supplementary deed was ingenuine, the original deed authorized the same total remuneration; only the partners' inter se shares would change, which could be examined in their individual assessments, not by disallowing the firm's claim. en-us Thu, 24 Jul 2025 00:00:00 +0530 Mon, 01 Dec 2025 08:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782476 ITAT Ahmedabad allowed the assessee-firm's claim for deduction of remuneration paid to partners under s.40(b), deleting the disallowance made by the Revenue. It held there is no legal requirement for a partnership or supplementary deed to be registered or notarized, so long as it is agreed by all partners and not disputed by them. Even assuming the supplementary deed was ingenuine, the original deed authorized the same total remuneration; only the partners' inter se shares would change, which could be examined in their individual assessments, not by disallowing the firm's claim. Case-Laws Income Tax Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782476