Share income from firm received by partner was exempt under section 10(2A) and under no circumstances could be taxed in hands of partner. (AY. 2016-17)
S. Seethalakshmi v. ITO (2021) 189 ITD 684 (Chennai)(Trib.)
S. 10(2A) : Share income of partner- Firm-Share of profits to partner of firm-Addition is held to be not justified.