Tax on partnership

the a.o. is assessing the salary as per the provisions of sec 40A2b of income tax act and not as per partnership act. 

you should refer to section 40A2b and sec.40b of income tax act for more clarificatons.

Which one takes precedence? Partnership Act or sec 40A2b or 40b. Aren't partner free to choose how much salary to be withdrawn? And isn't it is tax payer right to choose a tax structure for better  planning?

yes, it is your right. but the assessment and tax computation is done according to the provisions of Income Tax act not according to partnership act. you pay tax under the IT act, so how can he assess you as per the provisions of partnership act.

The section 40A2B and 40B only states maximum allowable deduction and not minimum,

Arvind Patil

AO is trying to apply section 80I(10) and 80I(8). They are reffered as in section 10(1). But I cannot find how this is related to partnership

Salary is to be paid as per partnership deed. if there is no mention of salary as per 40B/ 40a 2b then salary cannot be paid. and even if partnership deed states salary as per 40 A 2b then that is maximum salary allowable not compulsory payable.