Interest and Partner Remuneration Deductions Overturned by Section 184(5); Revision Proceedings u/s 263 Validated.

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....Revision u/s 263 - AO allowed the deduction of interest and remuneration to partners while passing order u/s 144 ignoring the provisions of section 184(5) - once the assessment is completed under section 144 of the Act, the provision of section 184(5) of the Act gets triggered automatically and it will override all other provisions of the Act. - Revision proceedings are valid.....