Exemption u/s.10(2A)- amount received by a retired partner from ...

Section 10(2A) Exemption Denied: Company Not a Former Partner, Amount Not a Capital Receipt Under Income Tax Act.

June 8, 2018

Case Laws Income Tax AT

Exemption u/s.10(2A)- amount received by a retired partner from its earstwhile partnership firm - assessee company was not at all partner in the said firm. - exemption cannot be allowed u/s.10(2A)- also not a capital receipt.

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Exemption u/s.10(2A)- amount received by a retired partner from ...

Section 10(2A) Exemption Denied: Company Not a Former Partner, Amount Not a Capital Receipt Under Income Tax Act.

June 8, 2018

Case Laws Income Tax AT

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