https://www.taxtmi.com/caselaws?id=775297 The ITAT Delhi held that the assessee, a partner in a firm and an associate CA, is entitled to claim presumptive income under section 44ADA despite receiving remuneration as a working partner. The tribunal rejected the AO's contention that the assessee must carry out independent professional activities or claim corresponding expenditure to avail section 44ADA benefits. Relying on a stricter interpretation per the SC precedent, the tribunal directed the AO to assess the assessee under section 44ADA. The appeal was allowed. en-us Mon, 02 Jun 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775297 The ITAT Delhi held that the assessee, a partner in a firm and an associate CA, is entitled to claim presumptive income under section 44ADA despite receiving remuneration as a working partner. The tribunal rejected the AO's contention that the assessee must carry out independent professional activities or claim corresponding expenditure to avail section 44ADA benefits. Relying on a stricter interpretation per the SC precedent, the tribunal directed the AO to assess the assessee under section 44ADA. The appeal was allowed. Case-Laws Income Tax Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775297