Where assessee-firm paid certain amount to a retired partner on basis of provisions made in partnership deed, said amount by nature of obligation could not be said to be a part of income of assessee, thus, impugned addition made on account of same was to be deleted – Deloitte Haskins and Sells LLP v. National E Assessment Centre, Assistant Commissioner of Income-tax – [2024] 163 taxmann.com 717 (Mumbai – Trib.)