Assessing Officer can't force depreciation inclusion in books or adjust partner capital for section 40(b) disallowance.

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....Disallowance u/s 40(b) - interest to partners - Assessing Officer is not entitled to compel the assessee to provide for depreciation in the books of account and consequently not entitled to recomputed the capital account balances of the partners by deducting the cumulative amount of depreciation that was allowed in the hands of the assessees herein .... - AT....