The assessee, was a partner in 7 partnership firms from which the assessee was earning income by way of share of profit, remuneration and interest on the capital invested by him in the firms. The assessee claimed expense of Rs. 5.67 lakh against the income received from the partnership firm. As per the assessee, he had employed two persons, one was looking after managerial work and the other one was doing petty work in the capacity of the peon.  AO held that such expenses as claimed by the assessee were incurred to meet his personal requirement. Therefore the said expenditure cannot be allowed as deduction.  CIT (A) also affirmed the order of the AO. On appeal the Tribunal held that  mere fact that assessee had become a partner in firm, would not mean that he was carrying out any business activity and therefore, question of claiming expenses against income received from firm would not arise,  however, in case expenses are incurred by a partner in connection with business of partnership firm, then said partner can claim reimbursement from partnership firm and in turn, firm is entitled for deduction of such expenses as allowable under Act.(AY. 2013 -14)