Held that where the assessee had furnished complete details of partners with their PAN copy of returns of firm with computation of income denial of exemption in respect of share of profit received from the firm is not valid. The Assessing Officer was directed to allow full relief to the assessee.( AY. 2012-13)
Mukesh Nanubhai Desai v . ACIT (2022)96 ITR 258 (Surat) (Trib)
S. 10(2A) : Share income of partner – Details of partners with their PAN copy of returns of firm with computation of income was furnished – Partner entitled to exemption .