Whether 40A(2) specified person ..??

Can an articled assisstant appear before income tax authorities for hearing of case???

In my opinion no .The legislature in its own wisdom has provided the limits to remunration to partner , which they considered reasonable.Now the wisdom of AO can not be assumed to be more than legislature . AO , in his capacity as AO is creature of law . Moreover , when specific provision is there for disallowance of remunration to partner , the general provisin should not be aplied,

articled assisstant can't appear before income tax authorities

there is no question of opinion. it was provided in law how to calculate remuneration. AO can not disallowed.sec. 40b itself is restricting the income or remuneration given to partners.

AO CAN DISALLOWED THE REMUNARATION U/S 40(b) IF THEY HAVE SUFFICIENT GROUND FOR DISALLOWED THAT EXPENDITURE.WHETHER THAT EXPENDITURE WITH IN LIMIT OR NOT