Tax Error in Partner Remuneration Deduction u/s 44AD Sent Back for Further Review; Rectification Suggested via Section 154.

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....Rectification of the mistake committed in the return of income - Deduction of remuneration partner from the presumptive income - It is not the claim of the Department that the assessee was not eligible to be assessed to tax under section 44AD of the Act or that the interest and remuneration paid to partners did not find support from the terms of the partnership deed, however, the Ld. DR has suggested that the assessee is open to pursuing alternate remedy under section 154 of the Act. - matter restored back - AT....