Mat

Sec 10(2A) is exemption to partner for his share in the profits of the firm and if the company is partner in a firm and receiving share in profit as such the same is exempt u/s 10(2A) but is to included in the calculation of book profits.

Reason-All credits to p&l A/c (when prepared as per co. Act) is to be included in the the book profits subject to the adjustment to be made as per explanation to sec 115JB and since explanations doesnot provide to deduct such share in arriving book profits , hence it is to be included.  

Thanks

i am completely agree with Saurabh.
Profit from partnership firm shall be included in income for the pupose of calculating income u/sec. 115JB.