{"id":7808,"date":"2014-03-27T23:24:05","date_gmt":"2014-03-27T17:54:05","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?page_id=7808"},"modified":"2014-03-27T23:24:05","modified_gmt":"2014-03-27T17:54:05","slug":"digest-of-important-case-laws-january-to-december-2013","status":"publish","type":"page","link":"https:\/\/itatonline.org\/archives\/digest-of-important-case-laws-january-to-december-2013\/","title":{"rendered":"Digest Of Important Case Laws &#8211; January To December 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 December 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>December 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=1215\" onclick=\"if (event.button==0) \r\n     setTimeout(function () { window.location = 'http:\/\/itatonline.org\/downloads.php?varname=dl_id=1215&varname2=Monthly_Digest_Dec_2013.pdf'; }, 100)\" ><strong>Click here to download the judgement (Monthly_Digest_Dec_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-november-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(1A): Agricultural income &ndash; Tea manufacture &#8211;  Composite income before apportionment.[S. <\/strong><strong>28(iiia)\/(iiic), Rule 8 of the Income-tax Rules, 1962]<\/strong><br \/>\n  When an income shall be  chargeable to tax under head of &#8216;profits and gains derived from business&#8217;, it  would be wholly impermissible for Assessing Officer to treat income which fell  within ambit of clause (iiia) and clause (iiic) of section 28, as income which  was not composite income. Amount received from premium on import licence, sale  of scrap, miscellaneous garden income and excise duty had direct nexus with  assessee&#8217;s activities of growing, manufacturing and selling of tea, same should  be treated as composite income of assessee before apportionment. (AY. 2004-05)<br \/>\n  <strong>McLeod  Russel India Ltd. .v. CIT (2013) 218  Taxman 139(Mag.) (Gau.)(HC)<\/strong><\/p>\n<p><strong>S.2(15): Charitable purpose  &ndash;Registration and annual fee-&nbsp; Nominal  profit- Benefit of registration could not be denied.<\/strong> <strong>&nbsp;[S. 10(23C)]<\/strong><br \/>\n  Profit motive is determinative and  critical factor to discern whether an activity is business, trade or commerce.  However, charging a nominal fee to use coding system and to avail advantages  and benefits therein was neither reflective of business aptitude nor indicative  of profit oriented intent. Thus, the contention of revenue that petitioner  charged fee, and therefore, was carrying on business, had to be rejected.  Benefit of registration could not be denied.<br \/>\n  <strong>GS1 <\/strong><strong>India<\/strong><strong> .v. <\/strong><strong>DGIT<\/strong><strong> (2013) 219 Taxman 205 (<\/strong><strong>Delhi<\/strong><strong>) (HC)<\/strong><\/p>\n<p><strong>&nbsp;S. 2(15):  Charitable purpose &ndash; General public utility &ndash;Even if some profit in activity  carried on by trust, dominant&nbsp; object to  be seen.<\/strong><strong>[S.11, 12A] <\/strong><br \/>\n  After 1-4-1984, even if there  is some profit in activity carried on by trust\/institution, so long as dominant  object is of general public utility, trust\/institution would be considered as  established for charitable purpose. <br \/>\n  <strong>CIT  .v. State Urban Development Agency (SUDA (2013)  218 Taxman 146 (All.)(HC)<\/strong><\/p>\n<p><strong>S.2(15):  Charitable purpose &ndash;Cancellation of registration &ndash; Letting out of Auditorium to  outsiders-Promotion of educational activities. [S. 12AA]<\/strong><br \/>\n  Auditorium incidentally let out to outsiders for commercial purpose will  not fall in the category of &ldquo;advancement of any other object of general public  utility&rdquo;. Hence, cancellation of registration was not justified.(AY 2009-2010) <br \/>\n  <strong>Lala Lajpatrai Memorial Trust  .v. DIT (Exemption) (2013) 28 ITR 546 (Mum.)(Trib.)&nbsp; <\/strong><\/p>\n<p><strong>S.2(15):Charitable  purpose-Education- Yoga training through well structured yoga camps falls under  category of imparting education.[S.11]&nbsp; <\/strong><br \/>\n  Imparting of yoga training through well structured  yoga camps falls under category of imparting education which is one of  charitable objects defined under section 2(15) and, such an activity is not hit  by proviso to section 2(15). (AY. 2009-10) <br \/>\n  <strong>Divya  Yog Mandir Trust .v. JCIT (2013) 60 SOT 154(URO)&nbsp; (<\/strong><strong>Delhi<\/strong><strong>)(Trib.)<\/strong><br \/>\n  <strong>&nbsp;<br \/>\n    S.2(15): Charitable purpose &ndash; Impart Education and free health Check-up Power  of Commissioner &ndash; Object and activities. [S. 12A]<\/strong><br \/>\n  The Commissioner is only required to satisfy himself as to objects of  trust and genuineness of the activities of the trust. The main object of the  assessee was to impart education and conduct free health check-up camps. Held,  the assessee entitled to registration. (AY. 2010-2011) <br \/>\n  <strong>Society for Advance Health Education  .v. CIT (2013) 28 ITR 706 (<\/strong><strong>Agra<\/strong><strong>)(Trib.) <\/strong><\/p>\n<p><strong>S.2(15):  Charitable purpose-Blood bank- Neither an educational institution, nor hospital  or medical institution-Sale of fresh frozen plasma (<\/strong><strong>FFP<\/strong><strong>) with its associated concern-Not entitle  to exemption. [S.11, 12,13]<\/strong><br \/>\n  Assessee, registered under section 12AA, was engaged  in running a blood bank. During year, it had entered into transaction of sale  of fresh frozen plasma (FFP) with its associated concern. AO&nbsp; held that&nbsp;  the&nbsp; assessee had supplied FFP to patients at  higher price and held that assessee was not eligible for deduction under  section 11 as it had granted concessional benefit to its associated concern  .Since assessee was not an educational institution and it also could not be  said to be a hospital or medical institution as it was not engaged in  dispensing medical facility, assessee was not entitled to exemption under  section 11.](AY.2009-10)<br \/>\n  <strong>Advance  Transfusion Medicine Research Foundation .v. ADIT (E) (2013) 60 SOT 276 (Ahd.)(Trib.)<\/strong><\/p>\n<p><strong>S.2(15):  Charitable purpose&ndash;Educational&ndash;Nursing Institution-Directed to grant  registration. [S.12AA]<\/strong><br \/>\n  The assessee was running  general nursery and mid wifery institution importing G.N.M. in nursing. It  filed for registration under section 12AA. The Commissioner held assessee charging  high fees, hence with profit motive and also the assessee was running a hostel,  therefore the assessee not within the ambit of S. 2(15). On appeal, the  Tribunal deciding in favour of assessee held that from records it was found  that after meeting expenditure on importing education only a small amount of  surplus was left and thus there was no profit motive of the assessee. The  provision of hostel facility for its students was only incidental to the aims  and objects of assessee. The Commissioner was directed to grant registration to  assessee trust. (AY. 2010-11)<br \/>\n  <strong>Society for  Advance Health Education .v. CIT (2013) 145 ITD 257 (<\/strong><strong>Agra<\/strong><strong>)(Trib.)<\/strong><\/p>\n<p><strong>S.2(22)(e): Deemed dividend  &ndash;Loans and advances-Failure to offer explanation &ndash; Shareholder in  companies-Deposits retained in firm-Assessed as deemed dividend. [S. 28(iv)].<\/strong><br \/>\n  Amounts which had been collected from  depositors on behalf of group companies was retained in the firm, in which  assessee was partner. Since the amount so collected by the firm on behalf of  group companies was supposed to be sent to the company promptly and also firm  had showed the same on liability side in balance sheet, it was held to be a  loan for the firm. Since assessee had failed to explain for what reason heavy  deposits made by investors were retained by assessee in firm for a long period,  it was a case of deemed income as assessee was a shareholder in all companies.  (AY. 1997-98)<br \/>\n  <strong>CIT  .v. Subrata Roy (2013) 219 Taxman 133 (All.)(HC)<\/strong><br \/>\n  <strong>&nbsp;<\/strong><br \/>\n  <strong>S.2(22)(e): Deemed dividend&ndash;Accumulated  profit&ndash;Liabilities reducing from accumulated profits there was no profits &#8211;<\/strong> <strong>Could not be regarded as &#8216;deemed dividend&#8217;<\/strong> <strong>.<\/strong><br \/>\n  &#8216;Deemed dividend&#8217; taken  together in hands of all persons cannot exceed accumulated profits of company.  Since, in instant case, both the companies in question were having tax or  excise liability during assessment year under consideration and as a result there  were no accumulated profits in their hands in beginning of year, amount of loan  taken by assessee from said companies could not be regarded as &#8216;deemed  dividend&#8217;.(AY.1989-90)<br \/>\n  <strong>CIT  .v. Vikram M. Kothari (2013) 218  Taxman 59(Mag) (All.)(HC) <\/strong><br \/>\n  <strong>S.2(22)(e): Deemed  dividend&ndash;Loan to shareholder&ndash;Sum received as advance on sale of land-Not  assessable as deemed dividend.<\/strong><br \/>\n  Sum received by assessee as  advance for sale of land is not loan or advance, and hence, not taxable as  deemed dividend. (AY.2004-2005) <br \/>\n  <strong>CIT .v. <\/strong><strong>Om<\/strong><strong> Prakash Suri (No.2) (2013)  359 ITR 41(MP)(HC)<\/strong><\/p>\n<p><strong>S.2(22)(e): Deemed  dividend-Loan-Common  shareholder-Not share holder in lending company-Cannot be treated as deemed  dividend.&nbsp; <\/strong><br \/>\n  Loan  advanced to the assessee cannot be treated as dividend in terms of section 2(22)(e),  if the assessee is not a shareholder of the lending company.&nbsp;(AY. 2003-2004, 2004-2005) <br \/>\n  <strong>CIT .v. G.T.Z. Securities  Ltd. (2013) 359 ITR 345 (J&amp;K)(HC)<\/strong> <\/p>\n<p><strong>S.2(22)(e): Deemed  dividend &ndash; Loan to company &ndash;Piercing of corporate veil.<\/strong><br \/>\n  The two  common shareholders of the assessee and the other company, held 50% shares in  that company but they held only 1.07% share capital of the assessee. Therefore,  they did not satisfy the test of holding substantial interest in the assessee. (AY.2006-2007) <br \/>\n  <strong>Source Hub India P. Ltd. v.  ACIT (2013) 27 ITR 470(Bang.)(Trib.) <\/strong><\/p>\n<p><strong>S.2(22)(e):  Deemed dividend-Loans or advances-Trade advances &ndash;Provision is not applicable.<\/strong><br \/>\n  Trade advances, which are in nature of money  transacted to give effect to commercial transaction, would not fall within  ambit of section 2(22)(e).(AY.2008-09)<br \/>\n  <strong>ACIT<\/strong><strong> .v. Pravin  C. Pandya (2013) 60 SOT 133 (URO) (Indore)(Trib.)<\/strong><\/p>\n<p><strong>S.2(22)(e):  Deemed dividend -Loan or advances&ndash;Amount received from dealers for onward  remittances cannot be assessed as deemed dividend.<\/strong><br \/>\n  Assessee received payments from its dealers on  behalf of HHFL, in which assessee held 30 % shares, and remitted same to HHFL  in 2-3 days.AO&nbsp; held that amount received  by assessee from dealers as loan\/advance given by HHFL to assessee and deemed  same as dividend under section 2 (22)(e).Tribunal held that where there was no  privity of contract between Assessee and HHFL and there was no positive act of  granting loan or advance given by HHFL to assessee.Assessee had not used funds  for its own purposes, therefore amount received from dealers for remittance to  HHFL could not be deemed as dividend.(AY. 2007 &ndash; 08)<br \/>\n  <strong>Hero Moto Corp Ltd. .v. <\/strong><strong>ACIT<\/strong><strong>(2013)60  SOT 25(URO) \/ 36 taxmann.com 103 (Delhi)(Trib.)<\/strong><\/p>\n<p><strong>S.2(47): Transfer &ndash;Capital  gains- Transfer to AOP &ndash; Transfer to ultimate purchaser- Capital gains  assessable in the hand of assessee and not in the hands of AOP. [S. 45, 53A of  the Transfer of Property Act, 1882]<\/strong><br \/>\n  The assessee had an agricultural land  which was declared as industrial estate. He and other landowners within that  industrial estate formed an AOP and transferred their lands to it and the AOP  sold land to the ultimate purchaser.Held, since there was no agreement between the  assessee and AOP nor contention by AOP that in part performance thereof, that &nbsp;it was in possession of land, transaction  would not amount to transfer. Assessing the capital gains in the hands of  assessee was held to be justified. (AY. 2008-09)<br \/>\n  <strong>Rajesh  Kumar Agarwal .v. ITO (2013) 218  Taxman 60(Mag.) (Uttarakhand) (HC)<\/strong><\/p>\n<p><strong>S.2(47): Transfer&ndash;Capital  gains&ndash;Sale consideration as confirming party&nbsp;  was held to be assessable as capital gains and not as professional  income. [S.28(i), 45, S.53A of Transfer of Property Act, 1882]<\/strong><br \/>\n  The agreement stated that the assessee,  an advocate would undertake the job of obtaining patta and layout of the  properties and for the services rendered, the owners agreed to transfer 3  grounds of land to the assessee. In pursuance of the agreement, possession of  the property was handed over to the assessee and general power of attorney was  executed in favour of assessee. Sale agreement was entered in to in respect  of said property for sale consideration of Rs 1.5 crores, out of which, the  assessee received the consideration of Rs 90 lakhs as &ldquo;confirming party&rdquo;. The  assessee claimed the sale consideration as capital gains. CIT(A)&nbsp; and Tribunal held that the said amount was  assessable as capital gains. On appeal by revenue the Court held that the&nbsp; the AO was not justified in rejecting the  claim of the assessee to tax the amount so received as capital gains and  treating it as&nbsp; income from professional  services. (AY. 2006-07)<br \/>\n  <strong>CIT  .v. J. Mahalingam (2013) 218 Taxman  157 (Mad) (HC)<\/strong><\/p>\n<p><strong>S.2(47):  Transfer-Capital gains-Land-Converted in to stock in trade- No activities were  carried on&nbsp; intervening period stock in  Conversion in to stock in trade cannot be doubted. [S.28(i),45]<\/strong><br \/>\n  In year 1992, assessee decided to convert its  factory land at Goregaon into stock-in-trade for the purpose of engaging in  business of real estate development. Assessee sought permission to shift its  factory as well as to convert factory land from industrial zone land to  residential zone land. It also obtained an NOC from BMC for  change of user of factory land in October, 1993. It also made various efforts  with Urban Land Ceiling (ULC) authorities, seeking permission for development  under section 22 of ULC Act, 1976. Necessary permission was obtained in October  1999. Assessing Officer on basis that there was no activity on factory land  since 1992 to 1999 concluded that factory land had not been converted into  stock-in-trade. Commissioner (Appeals) and Tribunal arrived at finding of fact  that factory land was converted into stock-in-trade during assessment year  1992-93. On appeal the Court up held the order of Tribunal. (AY. 2000-01) <br \/>\n  <strong>CIT  .v. Eastern Ceramics Ltd. (2013) 219 Taxman 66(Mag.) (Bom.)(HC) <\/strong><\/p>\n<p><strong>S.2(47)(v):<\/strong><strong> Transfer&ndash;Development agreement-<strong>A development agreement by which  possession is transferred to developer is not a &ldquo;<\/strong><em>transfer<\/em><strong>&rdquo;  for capital gains purposes if developer&rsquo;s willingness to perform his part of  the contract is not ascertainable with certainty. [S.45,<\/strong><em> Transfer of Property Act<\/em><\/strong><em>, <strong>S.53A]<\/strong><\/em> <br \/>\n  The assessee  entered into a Development Agreement-cum-GPA with MAK Projects on 15.12.2006  (AY 2007-08). The agreement provided the MAK would construct a villa township  in 30 months and that the assessee was entitled was entitled to a certain  portion (16 villas) of the developed area as consideration for the transfer of  the land. Though possession of the property was handed over to the developer,  the assessee claimed that the transaction did not give rise to capital gains in  AY 2007-08 on the basis that (a) the consideration was neither received nor  quantified, (b) the project was at the conception stage and even the building  plan approvals were not received &amp; (c) the developer had not incurred any  expenditure on the project. The AO &amp; CIT(A) relied on&nbsp;<strong>Chaturbhuj Dwarakadas Kapadia<\/strong>&nbsp;v.CIT (2003) 260 ITR 491 (Bom.) where  it was held that the execution of a development agreement amounted to a  transfer u\/s 2(47)(v) and gave rise to capital gains. On appeal by the assessee  to the Tribunal HELD allowing the appeal:<\/p>\n<p>S.2(47)(v) provides  that the term &lsquo;<em>transfer<\/em>&lsquo;  includes &ldquo;<em>any transaction involving the  allowing of, the possession of any immovable property to be taken or retained  in part performance of a contract of the nature referred to in s. 53A of the  Transfer of Property Act<\/em>&rdquo;. In order to be &ldquo;<em>of the nature referred to in s. 53A of the Transfer  of Property Act<\/em>&rdquo;, the necessary precondition is that the transferee  should be willing to perform his part of the contract. The &ldquo;<em>willingness<\/em>&rdquo; has to be absolute and  unconditional. If willingness is studded with a condition, it is no more than  an offer and cannot be termed as willingness. On facts, the &ldquo;<em>willingness<\/em>&rdquo; of the developer to perform  his part of the obligations is not ascertainable in AY 2007-08 because (a) the  consideration was not paid to the assessee, (b) the building plans had not been  approved, (c) there was no progress with regard to development in the AY, (d)  there was no investment by the developer in the construction activity during  the AY. It is not possible to say whether the developer is prepared to carry  out those parts of the agreement to their logical end. The fact that the  assessee has given possession is not relevant. Consequently, s. 2(47)(v) does  not apply and the capital gains is not assessable to tax (<strong>Chaturbhuj Dwarakadas  Kapadia<\/strong>&nbsp;v. CIT (2003) 260  ITR 491 (Bom) explained\/ distinguished) ( ITA No. 477\/Hyd\/2013, dt.  03.01.204)&nbsp; (AY. 2007-08,) <br \/>\n    <strong>Fibars Infratech Pvt. Ltd. .v. ITO (Hyd.)(Trib.) www.itatonline.org<\/strong><\/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-december-2013\/\"> <span class=\"screen-reader-text\">Digest Of Important Case Laws &#8211; January To December 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-7808","page","type-page","status-publish","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/pages\/7808","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=7808"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/pages\/7808\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=7808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}