https://www.taxtmi.com/caselaws?id=65659 The ITAT ruled against the assessee firm in appeals concerning exemption claims under section 10(2A) and section 80HHC. It found that the firm did not qualify as a partner in a separately assessed firm for section 10(2A) purposes and did not engage in the sale of goods for section 80HHC eligibility. The ITAT emphasized the importance of income nature and source for tax exemption criteria, ultimately upholding the Assessing Officer's decision overruling the CIT(A)'s orders. en-us Wed, 17 Sep 2003 00:00:00 +0530 Tue, 22 Feb 2011 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65659 The ITAT ruled against the assessee firm in appeals concerning exemption claims under section 10(2A) and section 80HHC. It found that the firm did not qualify as a partner in a separately assessed firm for section 10(2A) purposes and did not engage in the sale of goods for section 80HHC eligibility. The ITAT emphasized the importance of income nature and source for tax exemption criteria, ultimately upholding the Assessing Officer's decision overruling the CIT(A)'s orders. Case-Laws Income Tax Wed, 17 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65659