Sec. 263 revision justified as firm can't claim deduction of interest & remuneration in best judgment assessment

INCOME TAX: Where AO while completing assessment under section 144, completely overlooked provisions of section 184(5) and allowed deduction on account of interest/remuneration paid to partners, it certainly made assessment order erroneous and prejudicial to interests of revenue and, thus, impugned revisional order passed by Commissioner was to be upheld

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