{"id":35532,"date":"2023-08-24T14:58:04","date_gmt":"2023-08-24T09:28:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aarthi-rathi-ms-v-itoit-2022-98-itr-16-sn-hyd-trib\/"},"modified":"2023-08-24T14:58:04","modified_gmt":"2023-08-24T09:28:04","slug":"aarthi-rathi-ms-v-itoit-2022-98-itr-16-sn-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aarthi-rathi-ms-v-itoit-2022-98-itr-16-sn-hyd-trib\/","title":{"rendered":"Aarthi Rathi (Ms.) v. ITO(IT) (2022) 98 ITR 16 (SN) (Hyd.)(Trib.)"},"content":{"rendered":"<p>Held that the share of profit earned by the assessee from the firm SPC was exempt under section 10(2A) of the Act and it could not be added to the total income of the assessee. Addition was deleted. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(2A) : Share income of partner-Cannot be added as taxable income.<\/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-35532","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9f6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35532","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=35532"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35532\/revisions"}],"predecessor-version":[{"id":35533,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35532\/revisions\/35533"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}