Capital or direct income

i am partner in my own hotel, profit share of hotel is capital or direct income for my individual filing
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Quick Summary
This discussion clarifies whether a partner's profit share from a hotel is considered capital or direct income for individual tax filing. The consensus is that it is treated as your income, though it may be exempt under Section 10 of the relevant tax legislation.

It's your income.
But it's expemt under section 10

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