{"id":7691,"date":"2014-02-22T09:34:30","date_gmt":"2014-02-22T04:04:30","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?page_id=7691"},"modified":"2014-02-22T09:34:30","modified_gmt":"2014-02-22T04:04:30","slug":"digest-of-important-case-laws-january-to-november-2013","status":"publish","type":"page","link":"https:\/\/itatonline.org\/archives\/digest-of-important-case-laws-january-to-november-2013\/","title":{"rendered":"Digest Of Important Case Laws &#8211; January To November 2013"},"content":{"rendered":"<div id=AddressingEnvelope>\n<a href=\"https:\/\/i0.wp.com\/itatonline.org\/archives\/wp-content\/uploads\/2008\/10\/ksalegal.gif\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/itatonline.org\/archives\/wp-content\/uploads\/2008\/10\/ksalegal.gif?resize=157%2C133\" alt=\"\" title=\"ksalegal\" width=\"157\" height=\"133\" class=\"alignleft size-full wp-image-183\" \/><\/a><\/p>\n<div id=MainEnvelope>\nNo time to read through voluminous case reports?<\/p>\n<div id=RSVP>\nCan\u2019t separate the wheat from the chaff?\n<\/div>\n<div id=Invite>\nFret Not! The KSA Legal team will bring you up-to-speed with the choicest of case-law so you can focus your attention only on the important ones. This section is updated on a monthly basis so make sure you bookmark this page.\n<\/div>\n<p><DIV class=team>Compiled By: KSA Legal Research Team<\/DIV><\/p>\n<\/div>\n<p><DIV class=clear-simple><\/DIV>\n<\/div>\n<div class=\"clock\">\n<table border=\"0\">\n<tr>\n<td colspan=\"2\"><strong>Digest of important case law &#8211; January 2013 to November 2013 <\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"264\" rowspan=\"2\" valign=\"top\">\n<script type=\"text\/javascript\"><!--\ngoogle_ad_client = \"ca-pub-6440093791992877\";\n\/* DLCenter_336x280 *\/\ngoogle_ad_slot = \"7705834990\";\ngoogle_ad_width = 336;\ngoogle_ad_height = 280;\n\/\/-->\n<\/script><br \/>\n<script type=\"text\/javascript\"\nsrc=\"http:\/\/pagead2.googlesyndication.com\/pagead\/show_ads.js\">\n<\/script><\/p>\n<\/td>\n<td width=\"271\" valign=\"top\">\n<script type=\"text\/javascript\"><!--\ngoogle_ad_client = \"ca-pub-6440093791992877\";\n\/* DLCenter_336x280 *\/\ngoogle_ad_slot = \"7705834990\";\ngoogle_ad_width = 336;\ngoogle_ad_height = 280;\n\/\/-->\n<\/script><br \/>\n<script type=\"text\/javascript\"\nsrc=\"http:\/\/pagead2.googlesyndication.com\/pagead\/show_ads.js\">\n<\/script><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td>Download Monthly <strong>November 2013<\/strong> Digest in pdf format<\/td>\n<td align=\"right\">Download <strong>Consolidated Digest<\/strong> (Jan 2013 to November 2013) in pdf format<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"top\"><a href=\"https:\/\/itatonline.org\/archives\/?dl_id=1186\" onclick=\"if (event.button==0) \r\n     setTimeout(function () { window.location = 'http:\/\/itatonline.org\/downloads.php?varname=dl_id=1186&varname2=Monthly_Digest_Nov_2013.pdf'; }, 100)\" ><strong>Click here to download the judgement (Monthly_Digest_Nov_2013.pdf) <\/strong> <\/a><\/p> <\/td>\n<td align=\"right\" valign=\"top\"><a href=\"https:\/\/itatonline.org\/archives\/?dl_id=1187\" onclick=\"if (event.button==0) \r\n     setTimeout(function () { window.location = 'http:\/\/itatonline.org\/downloads.php?varname=dl_id=1187&varname2=Consolidated_Digest_Jan_Nov_2013.pdf'; }, 100)\" ><strong>Click here to download the judgement (Consolidated_Digest_Jan_Nov_2013.pdf) <\/strong> <\/a><\/p> <\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<div class=\"journal2\">Download <strong>Consolidated Digest<\/strong> (Jan 2012 to December 2012) in pdf format <a href=\"https:\/\/itatonline.org\/archives\/?dl_id=1087\" onclick=\"if (event.button==0) \r\n     setTimeout(function () { window.location = 'http:\/\/itatonline.org\/downloads.php?varname=dl_id=1087&varname2=Consolidated_Digest_Jan_Dec_2012.pdf'; }, 100)\" ><strong>Click here to download the judgement (Consolidated_Digest_Jan_Dec_2012.pdf) <\/strong> <\/a><\/p><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><a href=\"http:\/\/itatonline.org\/archives\/index.php\/digest-of-important-case-laws-january-to-october-2013\/\">Looking for the Previous Month&#8217;s digest? Click here.<\/a> <\/td>\n<\/tr>\n<\/table>\n<\/div>\n<p><script type=\"text\/javascript\"><!--\ngoogle_ad_client = \"ca-pub-6440093791992877\";\n\/* DLCenter_728x90 *\/\ngoogle_ad_slot = \"3275635396\";\ngoogle_ad_width = 728;\ngoogle_ad_height = 90;\n\/\/-->\n<\/script><br \/>\n<script type=\"text\/javascript\"\nsrc=\"http:\/\/pagead2.googlesyndication.com\/pagead\/show_ads.js\">\n<\/script><\/p>\n<div class=\"journal\">\n<p><strong>Journals Referred <\/strong>: BCAJ, CTR, DTR, ITD, ITR, ITR (Trib),  Income Tax Review, SOT, Taxman, Taxation, TLR, TTJ, BCAJ, ACAJ,  www.itatonline.org\n <\/div>\n<div>\n<div style='float:left; margin-top:5px ; margin-left:5px ; margin-right:10px ; margin-bottom:5px ;'>\n<\/div>\n<p><strong>S.2(14): Capital  asset&ndash;Pattadar passbook&ndash;Agricultural land Capital gain on acquisition of land  was held to be exempt. [S.10(37)]<\/strong><br \/>\n  It was noted that as per copy of pattadar  pass book, assessee was an agriculturist. Further, returns of income for  earlier assessment years had been furnished to submit that agricultural income  from said land had been declared for two years immediately preceding date of  transfer. Held, on facts, assessee satisfied requirements of section 10(37)  and, thus, capital gain, if any, received by assessee on acquisition of land  was exempt from tax. (AY. 2005-06)<br \/>\n  <strong>&nbsp;Vinumoorthy Varalaxmi (Smt.) .v. ITO (2013) 59  SOT 216 (Hyd.)(Trib.)<\/strong><\/p>\n<p><strong>S.2(14): Capital asset&ndash;Part of business undertaking&ndash;Right  in property-Assessable as capital gain and not as business income. [S.2(47),  28(i), 45]<\/strong><br \/>\n  Right over a property, which is part and  parcel of business undertaking of assessee, constitutes capital asset as per  section 2(14), and relinquishment of right over such property is transfer of  capital asset under section 2(47). Therefore, where the assessee, engaged in  property development, had entered into agreement for purchase of property for  setting up corporate office, gain on relinquishment of right in such property  was taxable as capital gain and not as business income. (AY. 2008-09)<br \/>\n  <strong>SSPDL Ltd. .v. DCIT (2013)  59 SOT 68(URO) (Hyd.)(Trib.)<\/strong><\/p>\n<p><strong>S.2(15): Charitable  purpose-Nominal fee- Assessee institution promoted by Government of India for  creating awareness and promoting study of global standards regarding Company  Prefix Number (GS1 Standard), automatic data collection and related services  and providing education in universities and colleges regarding these  standards&ndash;Charging a nominal fee from beneficiaries &#8211; Held to be charitable  institute. [S.11, 12] <\/strong><br \/>\n  Assessee institution promoted  by Government of India for creating awareness and promoting study of global  standards regarding Company Prefix Number (GS1 Standard), automatic data  collection and related services and providing education in universities and  colleges regarding these standards.&nbsp; A  small contribution by way of fee was charged to the beneficiaries.&nbsp; Revenue authorities accepted that assessee  carried out activity under the residuary head that is as, &lsquo;general public  utility&rsquo; but, as the assessee was charging a fee, therefore, according to them  assessee was engaged in business activity and therefore proviso to section 2  (15) was applicable.&nbsp; <br \/>\n  On writ petition filed by the  society against the action of the Revenue&nbsp;  authorities refusing to grant exemption under section 10 (23C) (iv) of  the Act invoking proviso to section 2(15) of the Act, the High Court directing  the Revenue authorities to grant approval held that a small contribution by way  of fee that the beneficiary pays would not convert charitable activity into  business or trade in absence of contrary evidences.&nbsp; <br \/>\n  <strong>GS 1  India .v. DIT(E) (2013) 94 DTR 105 (Delhi)(HC)<\/strong><br \/>\n  <strong>&nbsp;<\/strong><br \/>\n  <strong>S.2(15): Charitable  purpose&ndash;Objects of general  public utility&ndash; Animal welfare cause. [S.12AA]<\/strong><br \/>\n  Advancement of animal welfare directed  towards prevention and suppression of cruelty to animals or prevention or  relief of suffering by animal is nothing but charity and society engaged in  such activity falls within definition of general public utility as stated in  section 2(15). (AY. 2010-11)<br \/>\n  <strong>Retired Race Horse Welfare  Society .v. DIT (2013) 59 SOT 209 (Hyd.)(Trib.)<\/strong><\/p>\n<p><strong>S.2(15): Charitable  purpose&ndash;Association of medical practitioners&ndash; Promotion of sale of nutritional  medicine. [S.12AA]<\/strong><br \/>\n  The assessee was an association of  medical practitioners and its object was only to provide services to medical  professionals who were practicing in nutritional medicines; and that academic  and research activity in environmental and nutritional medicine was only for  purpose of promoting nutritional medicine and not for purpose of preservation  of environment. The assessee could not be considered as a charitable  institution and was not entitled for registration under section 12AA as it is not established for the purpose of charitable purpose  but for the purpose of promoting sale of nutritional medicine and promotion of  medical practice in nutritional medicine.<br \/>\n  <strong>Indian Nutritional Medical  Association .v. CIT (2013) 59 SOT 39(URO) (Cochin)(Trib.)<\/strong><\/p>\n<p><strong>S.2(15): Charitable  purpose-Teachings, ideals etc. of spiritual leaders with special emphasis on  vegetarianism is charitable objects. [S.80G]<\/strong><br \/>\n  The assessee-trust engaged in the  activities of propagating messages, teachings, ideals and philosophy of all  religious and spiritual reformers, prophets and leading figures of world including  Sikh Gurus with special emphasis on vegetarianism was entitled to renewal of  exemption under section 80G(5) (AYs. 2008-09 to 2010-11)<br \/>\n  <strong>Kuka Martyrs Memorial Trust  .v. CIT (2013) 59 SOT 41 (URO) (Chd.)(Trib.)<\/strong><\/p>\n<p><strong>S.2(15): Charitable purpose&ndash;running of coaching classes&ndash;not eligible  for registration as charitable institution under section 12AA. [S.12AA]<\/strong> <br \/>\n  Running of coaching classes cannot be  treated as a charitable institution as provided in s. 2(15) of the Act and  therefore, not eligible for registration under s.12AA of the Act. <br \/>\n  <strong>M.  Star Charitable Society .v. CIT (2013) 142 ITD 153 (Cochin)(Trib.)<\/strong><\/p>\n<p><strong>S.2(22)(e):  Dividend-Deemed dividend-Inter-corporate deposits (&ldquo;ICDs&rdquo;) are not &ldquo;<\/strong><em>loans and advances<\/em><strong>&rdquo; and are not assessable to tax as &ldquo;<\/strong><em>deemed dividend<\/em><strong>&rdquo;.<\/strong> <br \/>\n  The assessee  received an inter-corporate deposit of Rs.11.20 cr. from IFB Automotive Pvt.  Ltd, a company in which it held 18% of the shares. The AO and CIT(A) held that  the said ICD constituted &ldquo;<em>loans and advances<\/em>&rdquo; and was assessable as &ldquo;<em>deemed  dividend<\/em>&rdquo; in the assessee&rsquo;s hands u\/s 2(22)(e). On appeal by the assessee  to the Tribunal HELD allowing the appeal:<\/p>\n<p>S.2(22)(e) refers  to &lsquo;<em>loans<\/em>&rsquo; and &lsquo;<em>advances<\/em>&rsquo; and does not refer to a &lsquo;<em>deposit<\/em>&rsquo;.  The fact that the term &lsquo;<em>deposit<\/em>&rsquo; does not mean a &lsquo;<em>loan<\/em>&rsquo; and  that the two terms are two different &amp; distinct terms is evident from the  Explanation to S. 269T and S. 269SS of the Act where both the terms are used.  Further, the second proviso to S. 269SS recognizes the term &lsquo;loan&rsquo; taken or  &lsquo;deposit&rsquo; accepted. Once it is accepted that the terms &lsquo;loan&rsquo; and &lsquo;deposit&rsquo; are  two distinct terms which have distinct meaning then if only the term &lsquo;loan&rsquo; is  used in a particular section the &lsquo;deposit&rsquo; received by an assessee cannot be  treated as a &lsquo;loan&rsquo; for that section. The Companies Act, 1956 also makes a  distinction between a &ldquo;loan&rdquo; and a &ldquo;deposit&rdquo; in s. 58A, 269 &amp; 370. The  distinction between a &ldquo;loan&rdquo; and a &ldquo;deposit&rdquo; is that in the case of a &ldquo;loan&rdquo;,  the needy person approaches the lender for obtaining the loan. The loan is lent  at the terms stated by the lender. In the case of a &ldquo;deposit&rdquo;, the depositor  goes to the depositee for investing his money primarily with the intention of  earning interest. Also, s. 2(22)(e) enacts a deeming fiction and cannot be  given a wider meaning than what it purports to cover. It has to be interpreted  strictly. Thus, the view of the AO &amp; CIT(A) that an Inter-corporate deposit  is similar to a loan is not correct (<strong>Gujarat Gas &amp; Financial Services vs. Asst. CIT  (2008) <\/strong>&nbsp;115 ITD  218 (Ahd)(SB),&nbsp;<strong>Housing &amp; Urban  Development Corp. Ltd.Jt. CIT (2006) <\/strong>102 TTJ (Del)(SB) 936  &amp;&nbsp;<strong>Bombay Oil Industries<\/strong>&nbsp; Ltd. v. Dy. CIT (2009) 28 SOT 383  (Bom) followed) ( ITA No. 1721\/Kol.\/2012, AY. 2009-10, dt. 12.03.2013.) <br \/>\n    <strong>IFB Agro Industries Ltd. .v. JCIT  (Kol.)(Trib).www.itatonline.org <\/strong><br \/>\n    <strong>&nbsp;<br \/>\n      S.2(22)(e): Dividend&ndash;Deemed dividend-Loans and advances&ndash;Commercial&nbsp; transaction-Provision is not applicable. [S.  56]<\/strong><br \/>\n  The assessee, having a cold storage, held  more than 10% shares of a company &#8216;B&#8217;, where public was not substantially  interested. He received a sum of Rs. one crore from &#8216;B&#8217; in advance against  transaction of sale of cold storage claimed to be on account of commercial  transaction. The assessee furnished copy of board meeting of company &#8216;B&#8217;,  wherein a director of company was authorized to purchase cold storage of  assessee up to maximum amount of Rs. 2 crores. Since the assessee had prima  facie discharged burden in establishing that amount received by him was on  account of commercial transaction, the provisions of section 2(22)(e) were not  applicable to transaction in question. (AY. 2008-09)<br \/>\n  <strong>Krishan Murari Lal Agarwal  .v. DCIT (2013) 59 SOT 136 (URO) (Agra)(Trib] <br \/>\n  <\/strong><br \/>\n  <strong>S.2(29A):  Long&nbsp; term capital asset- Short-term  capital gain &#8211; Conversion of leasehold  rights into freehold rights &ndash;Gain would be long term &nbsp;capital gain. [S.2(42A), 2(42B), 2(29A),  2(29B), 2(4), 45]<\/strong><br \/>\n  The assessee purchased  certain lease hold property on July 7 ,1984 .The assessee applied for free hold  rights , which was granted by the Collector on March 29, 2004 .She sold  property on March 31, 2004&nbsp; and declared  long term capital gains on&nbsp; the transfer.  The Assessing Officer held that since the property was sold within three days  on&nbsp; March 31, 2004, the capital gains  would amount to short term capital gains. The Tribunal held&nbsp; gain would be long term . On appeal by the  revenue the court held that, conversion of property into freehold property was  nothing but improvement of the title over the property, as the assessee was the  owner even prior to conversion. Therefore, it would not have any effect on the  taxability of gain from such property, in so far as the period over which the  property was held. Gain was rightly held as long term.(AY. 2004-05)<br \/>\n  <strong>CIT .v. Rama  Rani Kalia (Smt.) (2013) 358 ITR 499 (All.)(HC)<\/strong><\/p>\n<p><strong>S.2(31):  Person-Registered society for  charitable purposes is artificial juridical person.[S.10(23C)]<\/strong><br \/>\n  Once the society is formed,  it would become a juridical person as opposed to natural persons. (AY.  2001-2002 to 2006-2007)<br \/>\n  <strong>CIT .v.  Children&#8217;s Education Society (2013) 358 ITR 373 (Karn.) (HC)<\/strong><\/p>\n<p><strong>S.2(42A): Short term  capital asset&ndash;Period of holding&ndash;Period for which asset held by previous owner. <\/strong><br \/>\n  Period for which asset was held by  previous owner has to be added to period of holding of assessee and once period  of holding of previous owner is added and period of holding becomes more than  three years, then asset has to be treated as long term capital asset. (AY.  2007-08)<br \/>\n  <strong>Lalitha Rathnam (Mrs.) .v.  ITO (2013) 59 SOT 2(URO)(Chd.)(Trib.)<\/strong><\/p>\n<p><strong>S.2(47): Transfer-Capital  gains-Joint venture agreement-Handing over of possession&ndash;Development  agreement-Irrevocable general power of attorney leading to overall control of  property in hands of developer would constitute transfer under section  2(47)(v). [S.45, 53A of the  Transfer of Property Act, 1882]<\/strong><br \/>\n  The assessee was a member of a housing  society which entered into a joint development agreement with two developers,  whereby each member was entitled to monetary consideration and a flat in lieu  of existing plot. An irrevocable power of attorney was also executed and  registered in favour of developers. Held, an irrevocable general power of  attorney leading to overall control of property in hands of developer would  constitute transfer under section 2(47)(v), even if developer did not have  exclusive possession. <br \/>\n  Also, non-registration of joint  development agreement cannot be reason for non-applicability of section  2(47)(v), and where developers were vigorously pursuing issue of  permission\/sanction for executing agreement, requirement under section 53A of  Transfer of Property Act, regarding willingness of transferee to perform  contract, was also fulfilled. Therefore, capital gain tax had to be paid on  total consideration arising on transfer, including consideration already  received as well as consideration due and to be received later. (AY. 2008-09)<br \/>\n  <strong>&nbsp;Binder Khokher (Smt.) .v. ACIT (2013) 59 SOT  141(URO) (Chd.)(Trib.)<\/strong><br \/>\n  <strong><br \/>\n    S.2(47): Transfer-Capital gains-Handing over of possession&nbsp; and on the date of agreement where a small  portion of consideration was received. [S.45, 53A of the Transfer of Property Act, 1882]<\/strong><br \/>\n  Where the assessee-housing society  entered into Development Rights Agreement with a developer, transfer of  property could be said to have taken place only when possession was handed over  to developer, and not on date of agreement, when only a small portion of  consideration had been received. (AY. 2009-10)<br \/>\n  <strong>Bhatia Nagar Premises, Co-operative  Society Ltd. .v. ITO (2013) 59 SOT 134(URO) (Mum.)(Trib.) <\/strong><\/p>\n<p><strong>S.2(47): Transfer-Capital  gains-Relinquishment, in  case of family settlement by instrument of release is liable to capital gains  tax. [S.45]<\/strong><br \/>\n  Release\/relinquishment of right over  family property against receipt of a sum would be covered by definition of  &#8216;transfer&#8217; in section 2(47)(i) and where share in property is released against  receipt of cash, instrument of release cannot be called a family settlement and  would be covered by term &#8216;transfer&#8217; and exigible to capital gains tax. (AY.  2007-08)<br \/>\n  <strong>Lalitha Rathnam  (Mrs.).v.ITO (2013) 59 SOT 2(URO) (Chd.)(Trib.)<\/strong><\/p>\n<p><strong>S.4: Charge of income-tax&ndash;Exemption to International Bodies&ndash;  International Finance Corporation-Matter remanded. [S.40(a)(i)]<\/strong><br \/>\n  Since the lower authorities had  considered claim of assessee vis-&agrave;-vis United Nations (Privileges and Immunity)  Act, 1947, whereas, enactment which had to be applied was International Finance  Corporation (Status, Immunities and Privileges) Act, 1958,the matter required a  fresh look by Assessing Officer, and hence, was sent back.(AY. 2006-07)<br \/>\n  <strong>Redington (India) Ltd..v.  ACIT (2013) 59 SOT 152 (URO) (Chennai) (Trib.)<\/strong><\/p>\n<p><strong>S.4: Income&ndash;Gifts received  by amateur cricketer-Not assessable as income.<\/strong><br \/>\n  Tribunal held that in subsequent year the  Assessing Officer himself has accepted that the assessee is an amateur  cricketer and not a professional cricketer, there was no justification to hold  that during the years relevant to A. Ys. 1992-93 and 1993-94 the assessee was a  professional cricketer. In case of other cricketers the appellate authorities  and the courts have decided the issue in favour of assessees. Tribunal directed  the Assessing Officer to allow exemption to the assessee as per circular No.  447 dated 22-1-1986. Tribunal followed the decision of Bangalore Bench of  Tribunal in the case of G. R. Vishwanath v. ITO (1989) 29 ITD 142 (Bang.) and  decision of Delhi Bench of Tribunal in the case of Manoj Prabhakar in ITA No.  564 and others\/Delhi\/2004 and the circular No. 447 dated 22-1-1986. (AYs.  1992-93, 1993-94) <br \/>\n  <strong>ACIT .v. Kapil Dev (2013)  157 TTJ 686 (Delhi)(Trib.)<\/strong><\/p>\n<p><strong>S.5: Scope of total income&ndash;No interest bearing funds given  as interest free advances to sister concerns, no addition on account of  notional interest income warranted.<\/strong> <br \/>\n  The assessee made interest free advances  to its sister concerns. The AO added notional interest on the advances made to  the assessee&rsquo;s total income. The CIT(A) deleted the addition on the ground that  no interest bearing borrowed funds were used to make such interest free  advances to its sister concerns. He also observed that no interest expense has  been claimed in the profit and loss account. The Tribunal confirmed the order  of the CIT(A) relying on the decision of Guwahati High Court in the case of B  &amp; A Plantations &amp; Industries Ltd. v. CIT (2000) 242 ITR 22.On appeal by  the department, the High Court dismissed the departmental appeal observing that  there was no substantial question of law.(AY. 2005-06).<strong><\/strong><br \/>\n  <strong>CIT .v. Arihant Avenue &amp; Credit Ltd. (2013) 36 Taxmann.com  14 (Guj.)(HC)<\/strong><br \/>\n  <strong>&nbsp;<\/strong><br \/>\n  <strong>S.5: Scope of total  income&ndash;Accrual-Surcharge on  belated payment of bill being not accrued is not liable to be assessed. <\/strong><br \/>\n  Held, that part of the amount of  surcharge on belated payment of bill that was subject to waiver\/protest and was  not mandatorily enforceable at time of payment of bills which was not realized,  did not amount to accrued receipt taxable as income as it was hypothetical in  nature.(AY. 2007-08)<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"5\">\n<tr>\n<td width=\"90%\" valign=\"top\">The contents of this document are solely for informational purpose. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this document, the existence of mistakes and omissions herein is not ruled out. Neither the author nor itatonline.org and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document nor for any actions taken in reliance thereon. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of itatonline.org. <\/td>\n<\/tr>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>No time to read through voluminous case reports? Can\u2019t separate the wheat from the chaff? Fret Not! The KSA Legal team will bring you up-to-speed with the choicest of case-law so you can focus your attention only on the important &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/itatonline.org\/archives\/digest-of-important-case-laws-january-to-november-2013\/\"> <span class=\"screen-reader-text\">Digest Of Important Case Laws &#8211; January To November 2013<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"footnotes":""},"class_list":["post-7691","page","type-page","status-publish","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/pages\/7691","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=7691"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/pages\/7691\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=7691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}