If a partner's salary will stop in future and it was already deducted from profit what will be done in adjusted profit?

Correct answer: It will be added back

The direct answer is option A: the discontinued salary should be added back. Adjusted or maintainable profit should show the profit that can continue in future. The old profit had already been reduced by the partner’s salary. If that salary will stop in future, it will no longer be a future expense. Therefore the old deduction must be reversed by adding the salary back to profit. Option A is correct. Option B is wrong because deducting it again would reduce profit twice, even though the expense has ended. Option C is wrong because salary is an expense adjustment, not goodwill. Option D is wrong because a stopped salary is not a liability; it is simply no longer payable. For example, if reported profit is ₹100,000 after salary of ₹20,000, adjusted profit becomes ₹100,000 + ₹20,000 = ₹120,000. Memory cue: a non-recurring expense is added back; a future expense is deducted.