Expenses deductible against remuneration from firm income

Respected Professionals,

I have a case pending with CIT Appeals..

In the particular case my assessee has only partnership income. He claimed certain expenses out of partnership remuneration and salary income in his return.The same is being disallowed by ITO. 

Pls guide me under which provision of income tax act i can grave for plea...with any earlier judgement if possible.

Thanks