Partner Remuneration Must Align with Declared Book Profit; No Increase Allowed for Assessment Additions u/s 40(b).

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....Remuneration to partners has to be computed on the basis of the book profit declared by the assessee subject to the conditions prescribed u/s. 40(b) of the Act - Enhanced remuneration to partners cannot be allowed on the basis of any addition/disallowance made in the assessment order .... - AT....