Hc order for partnership remuneration

One of The Important Case, The Revenue Lossing it Since Appeal till HC.

Issues :- Whether the provisions of section 40A can be applied, in case the section 40(b) had already been applied – Whether when the partnership deed is complete with regard to all the detailsregarding remuneration and salary etc, disallowance can be made on the basis that it was excessive – Whether remuneration to partners should be allowed u/s 40(b)(v) only on the basis of declaration made in the partnership deed.

The Rulling Attached Here.