Dismissing the appeal of the revenue, the Tribunal held that, share of profit from AOP which is exempt under S.86 of the Act. Accordingly  due to insertion of clause (iic) in Explanation 1 to section 115JB by Finance Act, 2005, w.e.f. 1-4-2016, which is retrospective in nature, share income would not be included while computing total income for purpose  of S.115JB of the Act. (AY. 2010-11 to 2013 -14)