Unabsorbed depreciation in case of partnership firm

Carry forward of depreciation ?

How have the remuneration and interest been calculated?

Explanation to S.40(b) For the purposes of this clause, "book-profit" means the net profit, as shown in the profit and loss account for the relevant previous year, computed in the manner laid down in Chapter IV-D  as increased by the aggregate amount of the remuneration paid or payable to all the partners of the firm if such amount has been deducted while computing the net profit.

The above book profits are to be arrived after providing for the current year and carried forward depreciation.

S.40(b)

Disallowance of any payment of remuneration to any partner who is a working partner, which is authorised by, and is in accordance with, the terms of the partnership deed and relates to any period falling after the date of such partnership deed in so far as the amount of such payment to all the partners during the previous year exceeds the aggregate amount computed as hereunder :—