{"id":5508,"date":"2026-04-13T08:30:07","date_gmt":"2026-04-13T08:30:07","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5508"},"modified":"2026-04-13T08:30:09","modified_gmt":"2026-04-13T08:30:09","slug":"income-tax-hc-delhi-judgement-dated-011-04-2026-seeks-cbdt-clarification-on-tax-on-partner-remuneration","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/13\/income-tax-hc-delhi-judgement-dated-011-04-2026-seeks-cbdt-clarification-on-tax-on-partner-remuneration\/","title":{"rendered":"Income Tax, HC Delhi Judgement Dated 011\/04\/2026 &#8211; Seeks CBDT clarification on Tax on Partner Remuneration\u00a0"},"content":{"rendered":"\n<p><em>Case of Rajeev Sawhney vs Assessment Unit, HC Delhi Judgement Dated 1<sup>st<\/sup>\u00a0April 2026.<\/em>\u00a0The 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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1o0Z42QvRFiKpKVjLzquogSDbWarTY8nW\/view?usp=sharing\"><em>(Link: HC Delhi Judgement Dated 01\/04\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Rajeev Sawhney vs Assessment Unit, HC Delhi Judgement Dated 1st\u00a0April 2026.\u00a0The petitioner contended that the partnership firm had [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-5508","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax, HC Delhi Judgement Dated 011\/04\/2026 - Seeks CBDT clarification on Tax on Partner Remuneration\u00a0 - Bhatia Bhola &amp; 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