Income Tax - Remuneration to partners Deduction u s 40 b whole income embedded in P L account of assessee is to be taken into consideration for allowing deduction of remuneration paid to partners under section 40 b without excluding interest income credited to P L account even if it is not business income HC

Income Tax - Remuneration to partners Deduction u s 40 b whole income embedded in P L account of assessee is to be taken into consideration for allowing deduction of remuneration paid to partners under section 40 b without excluding interest income credited to P L account even if it is not business income HC