Assessee, a partnership firm, claimed deduction in respect of remuneration Rs. 36 lacs paid to three partners at rate of Rs. 12 lacs each. In partnership deed it was mentioned that working partners shall be entitled to draw salary from firm to extent allowable under provisions of Income-tax Act but shall be drawing salary to maximum of Rs. 24 lacs each per annum.  Assessing Officer  allowed partners’ remuneration under section 40(b)(v) of the Act. Commissioner revised the order. On appeal the Tribunal held that   in partnership deed mentioned that drawing power of salary was Rs. 24 lacs per annum for each partner and more than salary Rs. 24 lacs will be disallowed as per section 40(b)(v) and hence it could not be said that specific salary was not quantified. View of Assessing Officer being a plausible view his order could not be considered erroneous or prejudicial to interest of revenue. (AY. 2015-16)