{"id":33285,"date":"2023-03-19T19:28:45","date_gmt":"2023-03-19T13:58:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mukesh-nanubhai-desai-v-acit-202296-itr-258-surat-trib\/"},"modified":"2023-03-19T19:28:45","modified_gmt":"2023-03-19T13:58:45","slug":"mukesh-nanubhai-desai-v-acit-202296-itr-258-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mukesh-nanubhai-desai-v-acit-202296-itr-258-surat-trib\/","title":{"rendered":"Mukesh Nanubhai Desai v . ACIT (2022)96 ITR 258 (Surat) (Trib)"},"content":{"rendered":"<p>Held that\u00a0 where the assessee had furnished complete details of partners with their PAN copy of returns\u00a0 of firm with computation of income\u00a0 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.\u00a0 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(2A) : Share income of partner &#8211; Details of partners with their PAN copy of returns  of firm with computation of income  was furnished &#8211;    Partner entitled to exemption .  <\/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-33285","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8ER","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33285","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=33285"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33285\/revisions"}],"predecessor-version":[{"id":33286,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33285\/revisions\/33286"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}