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Case Law Details

Case Name : Add More Real Estate Developers LLP Vs Asst. Director of Income-tax (ITAT Mumbai)
Related Assessment Year : 09/07/2024
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Add More Real Estate Developers LLP Vs Asst. Director of Income-tax (ITAT Mumbai)

In the case of Add More Real Estate Developers LLP Vs Asst. Director of Income-tax, the ITAT Mumbai addressed the issue of an improper addition made by the Assessing Officer (AO) amounting to ₹1,83,17,026/-, which the assessee claimed was exempt under Section 10(2A) of the Income Tax Act. The addition stemmed from the profits received from various partnership firms, which are typically exempt from tax under the cited section. The controversy arose because the AO issued an intimation and subsequently

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