2022 (6) TMI 943

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....s is an appeal filed by the assessee directed against order of the Learned Commissioner of Income Tax-1, Nagpur, dated 21.07.2017, wherein the limited grounds relates to sustaining of disallowance of . 46,206/- and . 2,10,181/- in respect of partner's remuneration and interest on partner's capital respectively pertaining to A.Y. 2008-09. 2. At the outset, it is noted that there is a delay of '55'....

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....firm was constituted on 24.11.2005 and thereafter, there has been no change in the constitution as well as content of the partnership deed and in this regard, our reference was drawn to the copy of the partnership deed, which is placed at pages No 5 to 8 of the assessees paperbook. It was accordingly submitted that the disallowance so made by the Assessing Officer and confirmed by the ld.CIT(A), w....