Interest or remuneration not taxable in hands of partner merely because same was claimed as deduction by firm

INCOME TAX : Where reopening notice was issued against assessee partner on ground that amount of interest and remuneration received by him from partnership firm as per a clause in partnership deed being claimed as deduction under section 10AA by firm was liable to be taxed in hands of assessee partner, since there was no material on record to indicate that assessee had actually received any interest or remuneration from firm, impugned reopening was unjustified

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