Section 187 and 40(b)

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k chakraborty (Querist)
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02 August 2023 section 187. (1) Where at the time of making an assessment under section 143 or section 144 it is found that a change has occurred in the constitution of a firm, the assessment shall be made on the firm as constituted at the time of making the assessment
in light of this provision what will be the consequences of admitting new partner to the firm under following situations:
1. when itr is under processing by the dept.:
will the remuneration allowed under old partnership deed now be disallowed from return of income already filed,because of 187?
2. partner admitted in the middle of the year:
will remuneration paid or payable as per old deed upto the date of admission will be disallowed under 40(b) ?