Held that salary, bonus, commission or remuneration received by a partner under the head “salary” and given under section 15 of the Act, there was no infirmity in the findings of the Commissioner (Appeals) that there was no requirement under the provisions of the Act for deduction of tax at source by the partnership firm on salary, bonus, commission or remuneration, etc., or whatever name called given or credited to a partner of a firm. Not liable to deduct tax at source  (AY.  2017-18)