Member's share in AOP would be exempt from tax even when AOP was claiming relief under sec. 80-IB

IT : Income of member company of AOP/BOI is to be computed as per section 67A read with section 86; Assessing Officer was not justified in observing that where an AOP had claimed deduction under section 80IB(10), share of income of member-company in said AOP would not be exempted