Partner’s remuneration : Where partners of assessee-firm had not charged any interest or remuneration as per partnership deed, they could not be compelled to charge interest of remuneration and thus, reduction of interest on capital and remuneration from profit allowable for deduction under section 10AA was not correct – Dinesh India Co. v. ACIT – [2024] 158 taxmann.com 153 (Surat-Trib.)