Salary and interest paid to partners are deductible even if income is estimated by AO on basis of Ne

IT : Where assessment was done under section 145, normal deductions were to be allowed; Assessing Officer could not deny deductions of salaries to partners and interest on financial, charges to assessee firm on ground that said exercise was akin to one under section 44AD under which separate deductions provided for in sections 30 to 38 are impermissible