Section 10(26) of the Income Tax Act,1961 — Exemption — Though under the partnership law a firm is not a legal entity but only consists of individual partners for the time being, for tax law, income tax as well as sales tax, it is a legal entity, that being the case, mere fact that the assessee's two partners are already enjoying section 10(26) exemption does not amount to over stretching the very relief to their partnership firm as well — Hotel Centre Point vs. Income tax Officer [2019] 201 TTJ (Gauhati) 913