Partner's Remuneration and Interest Not Mandatory for Higher Deduction u/s 80IB(10) of Income Tax Act.

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....Deduction u/s 80IB - AO observed that, partner did not claim remuneration and interest on capital from the firm in order to claim the higher deduction under section 80(IB)(10) - it is not compulsory to claim the remuneration/interest on partner’s capital account despite the fact there was a specific clause in the deed of partnership.....