Case of Rajeev Sawhney vs Assessment Unit, HC Delhi Judgement Dated 1st April 2026. The petitioner contended that the partnership firm had already paid tax on these amounts, and therefore, taxing them again in the hands of the partner was not justified. It was argued that the Assessing Officer relied on Section 10(2A) Explanation and Section 28(v) of the Income Tax Act, 1961 without considering the proviso and its implications. The court directed the Central Board of Direct Taxes (CBDT) to examine the issue and issue an appropriate clarification.