{"id":23166,"date":"2021-12-21T16:42:00","date_gmt":"2021-12-21T11:12:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/s-seethalakshmi-v-ito-2021-189-itd-684-chennaitrib\/"},"modified":"2021-12-21T16:42:00","modified_gmt":"2021-12-21T11:12:00","slug":"s-seethalakshmi-v-ito-2021-189-itd-684-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-seethalakshmi-v-ito-2021-189-itd-684-chennaitrib\/","title":{"rendered":"S. Seethalakshmi v. ITO (2021) 189 ITD 684 (Chennai)(Trib.)"},"content":{"rendered":"<p>Share income from firm received by partner was exempt under section 10(2A) and under no circumstances could be taxed in hands of partner.\u00a0 (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.  10(2A) : Share income of partner-\t Firm-Share of profits to partner of firm-Addition is held to be not justified. <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-23166","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-61E","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23166","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=23166"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23166\/revisions"}],"predecessor-version":[{"id":23167,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23166\/revisions\/23167"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}