{"id":8107,"date":"2014-07-01T08:49:42","date_gmt":"2014-07-01T03:19:42","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?page_id=8107"},"modified":"2014-07-01T08:49:42","modified_gmt":"2014-07-01T03:19:42","slug":"digest-of-important-case-laws-march-2014","status":"publish","type":"page","link":"https:\/\/itatonline.org\/archives\/digest-of-important-case-laws-march-2014\/","title":{"rendered":"Digest Of Important Case Laws &#8211; March 2014"},"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; March 2014 <\/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 colspan=\"2\">\n<div class=\"journal2\"><a href=\"http:\/\/itatonline.org\/archives\/?dl_id=1284\" target=\"_blank\">Download <strong>Monthly<\/strong> March 2014 Digest in pdf format <\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<div class=\"journal2\"><a href=\"http:\/\/itatonline.org\/archives\/?dl_id=1285\" target=\"_blank\">Download <strong>Consolidated Digest<\/strong> (Jan 2014 to March 2014) in pdf format<\/a><\/a> <\/div>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<div class=\"journal2\"><a href=\"http:\/\/itatonline.org\/archives\/?dl_id=1187\" target=\"_blank\">Download <strong>Consolidated Digest<\/strong> (Jan 2013 to November 2013) in pdf format<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<div class=\"journal2\"><a href=\"http:\/\/itatonline.org\/archives\/?dl_id=1087\" target=\"_blank\">Download <strong>Consolidated Digest<\/strong> (Jan 2012 to December 2012) in pdf format<\/a> <\/div>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<div class=\"journal2\"><a href=\"http:\/\/itatonline.org\/archives\/index.php\/digest-of-important-case-laws-february-2014\/\">Looking for the Previous Month&#8217;s digest? Click here.<\/a><\/div>\n<\/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(IA): Agricultural  income-Agricultural land-Beyond municipal limit-Law laid down on when an  isolated transaction can be regarded as an &ldquo;adventure in the nature of trade&rdquo;  and the taxability of agricultural land situate beyond municipal limits. [S.2(14)(ii))(a),  10(1), 45]<\/strong> <br \/>\n  The assessee  purchased the land with standing crops thereon and it was shown in the records  as land cultivated throughout the period of holding by the assessee. No efforts  have been taken by the assessee to change the nature of land. Income from  standing crops was offered for rate purpose as agricultural income. The  transaction of purchase and sale of agricultural land is not part of a regular  business activity of the assessee. It was an isolated transaction of purchase  of agricultural land and sale thereof within a period of 13 months. Though the  land is situated in the National Capital Region and there was a plan to develop  the area of Alwer district as a global city, the fact remains that the master  plan was finalised in the year 2010 and as per the master plan the area will be  developed by the year 2013. If the assessee&rsquo;s intention was to carry on an  adventure in the nature of trade she has to wait at least till the master plan  is finalised as otherwise she cannot expect substantial profit. On the  contrary, the land was sold within a short span, seizing the opportunity of  offer of better price which shows that the assessee intended to purchase the  land as an investment only. Merely because a property was sold for a profit it  cannot be assumed that it is an adventure in the nature of trade. Also, whether  the land was sold out of free will or compulsion will not alter the character of  the transaction. Every assessee would like to make profit on a transaction,  given an opportunity. Taking a holistic view of the matter, the transaction was  not an adventure in the nature of trade;<br \/>\n  The land cannot be  treated as capital asset since it is situated beyond eight kilometers from the  municipal limits and it was purchased as agricultural land and sold accordingly  without making any changes such as conversion in the land records, plotting of  land, etc. The assessee earned agricultural income in the immediately preceding  year on sale of standing crop and the same was offered as agricultural income  and accepted by the AO for rate purposes. It is thus clear that it is a case of  sale of agricultural land and the land being situated beyond eight kilometres  from the municipal limit, it cannot be subjected to tax under the Income Tax  Act either as business income or capital gains. The land situated outside the  municipal limits stands excluded from the expression &lsquo;capital asset&rsquo; from the  inception and the sale proceeds have to be treated as revenue received from  agricultural land. When two views are possible a view which is in favour of the  assessee has to be taken. Consequently, the surplus arising on sale of the  impugned agricultural land gives rise to agricultural income and not assessable  to tax. (ITA No. 362\/JU\/2010, A.Y. 2007-08, dt. 13.05.2014.) <br \/>\n  <strong>Supriya Kanwar  (Smt.) .v. ITO(TM) (Jod.)(Trib.) www.itatonline.org <\/strong><\/p>\n<p><strong>S.2(15): Charitable purpose &#8211;  Construction of toilets-Carrying on an activity for consideration and not  within ambit of definition of &#8216;charitable purpose&#8217;-Rejection of registration  u\/s. 12A was justified. [S. 12A, 12AA]<\/strong><strong> <\/strong><br \/>\n  Assessee-society  constructed dry latrines in villages under contract awarded by DUDA, i.e.,  District Urban Development Authority. It applied for registration under section  12A which was rejected by Commissioner. Tribunal held that since the&nbsp; assessee had not constructed dry latrines  (shushk shauchalya) as a part of a social service but it only executed contract  awarded by DUDA, its case fell within ambit of carrying on an activity for  consideration and not within ambit of definition of &#8216;charitable purpose&#8217;,  therefore rejection of registration u\/s. 12A was justified. <br \/>\n  <strong>Bahara Shiksha Vikas Evam  Sudhar Samiti .<\/strong><strong>v. CIT(<\/strong><strong>2014) 146 ITD 747 \/ (2013) 40  taxmann.com 2 (<\/strong><strong>Delhi<\/strong><strong>)(Trib.)<\/strong><strong> <\/strong><\/p>\n<p><strong>S.2(22)(e):  Deemed dividend&ndash;Loan to shareholder&ndash;Not assessable in hands of person not a  shareholder.<\/strong><br \/>\n  Since the assessee-company  was neither a registered nor a beneficial holder of the shares in the company  giving loan, the question of including the disputed amount as deemed dividend  in terms of s. 2(22)(e) did not arise.<br \/>\n  <strong>ACIT<\/strong><strong> .v. Britto  Amusement P. Ltd. (2014) 360 ITR 544 (Bom.)(HC)<\/strong><\/p>\n<p><strong>S.2(29A): Long  term capital asset-Capital gain- Period of holding- Letter of allotment- Period  of holding of flat has to be reckoned from date of allotment letter for the  purpose of computing capital gain. [S.45, 54F]<\/strong><br \/>\n  The Tribunal held that the  assessee was allotted a flat in a building vide allotment letter dated 22-01-2005, by which the builders agreed to sell the flat to the assessee. After  signing the said letter of allotment and paying the booking amount ,the assessee  acquired the right in the flat. Thus, all the rights in the flat were duly  acquired by the assessee on 22-1-2005, the period of holding  is&nbsp; to be computed with respect to the  date of allotment that is 22-01-2005. Thus when the assessee sold  the flat on 5-03-2009, the holding period of the right in flat with the  assessee was right in flat with the assesse was more than 36 months, therefore,  the assessee was right in claiming exemption under section 54F of the Act.ITA  no 448\/Ind\/2013 dt.19-12-2013) (AY. 2009-10)&nbsp;&nbsp;&nbsp; <br \/>\n  <strong>ACIT<\/strong><strong> .v. Sanjay  Kumath (2014) The Chamber&rsquo;s Journal &ndash;April P, 81 (<\/strong><strong>Indore<\/strong><strong>)(Trib.) <\/strong><br \/>\n  <strong>S.2(42A):  Transfer-Letter of allotment-Period of holding-Booking rights-Capital asset of  booking rights accrues to buyer only on signing of agreement and not on dare of  allotment application. [S.2(14), 2(29A), 45]<\/strong><br \/>\n  The court held that for  computing the period of holding of capital asset to be counted from the date of  buyer&rsquo;s agreement and not from the date of booking or date of allotment  application. On the facts the allotment or confirmation letter states clearly  that no right to provisional or final allotment accrues untill the agreement is  signed between&nbsp; the buyer and the  builder. Thus , in such a case capital asset of booking rights accrues to buyer  only on date of signing buyer&rsquo;s agreement and not on date of allotment  application or confirmation letter. <br \/>\n  <strong>Gulshan Malik  .v. CIT (2014) 223 Taxman 243 (<\/strong><strong>Delhi<\/strong><strong>)(HC) <\/strong><\/p>\n<p><strong>S.2(47):  Transfer-Possession of property before date of sale deed &#8211; Transfer could not be  treated as taking place before date of sale deed-Denial of exemption under  section 54F was held to be justified. [S. 45, 54F]<\/strong><br \/>\n  The word &quot;transfer&quot;  under s. 2(47) includes a situation where a transaction has been made allowing  possession of any immovable property in part performance of the contract. But  that should be made good on material placed on record and through cogent  evidence. Held, the claim of the assessee that there was transfer of possession  to her under the agreement dated September 15, 2004, had not been made out on  acceptable material facts before the three authorities. In view of the finding  of fact, the order of the Tribunal could not be interfered with. Denial&nbsp; of exemption under section 54F was held to be  justified.(AY.2008-09)<br \/>\n  <strong>Latha Ramachandra  Inamdar (Ms) .v. DCIT (2014) 360 ITR 367 (Karn.)(HC)<\/strong><\/p>\n<p><strong>S.2(47)(v):  Transfer-Capital gains-Transfer under a development agreement takes place on  handing over possession. Capital gains are chargeable to tax even if no  consideration is received by assessee. [S.45,<\/strong><strong>Transfer  of Property Act, 1882, S. 53A<\/strong><strong>]<\/strong> <br \/>\n  S. 53A of the  Transfer of Property Act, 1882, which is engrafted in the definition of  &ldquo;transfer&rdquo; in s. 2(47) of the Income-tax Act does not contemplate any payment  of consideration. Payment of consideration on the date of agreement of sale is  not required. It may be deferred for a future date. The element of factual  possession and agreement are contemplated as transfer within the meaning of the  aforesaid section. When the transfer is complete, automatically, consideration  mentioned in the agreement for sale has to be taken into consideration for the  purpose of assessment of income for the assessment year when the agreement was  entered into and possession was given. Here, factually it was found that both  the aforesaid aspects took place in the previous year relevant to the  assessment year 2003-04. Hence, the Tribunal has rightly held that the  appellant is liable to pay tax on the capital gain for the assessment year.(ITA  No. 245 of 2014, dt. 09\/04\/2014.)(AY.2003-04) <br \/>\n  <strong>Potlanageswara  Rao .v. DCIT (AP)(HC), www.itatonline.org<\/strong><\/p>\n<p><strong>S.2(47)(v):  Transfer-Possession-Development agreement-Despite handing over possession &amp;  receiving advance, development agreement is not a &ldquo;transfer&rdquo; for capital gains  purposes if developer has not performed his part of the contract. [S.45 Transfer  of Property Act , 1882, s. 53A]<\/strong> <br \/>\n  A transaction is  deemed to be a &ldquo;transfer&rdquo; u\/s 2(47)(v) of the Act if the conditions of s. 53A  of the Transfer of Property Act are satisfied. For s. 53A, &lsquo;willingness to  perform&rsquo; of the transferee is something more than a statement of intent; it is  the unqualified and unconditional willingness on the part of the vendee to  perform its obligations. Unless the party has performed or is willing to  perform its obligations under the contract, and in the same sequence in which  these are to be performed, it cannot be said that the provisions of s. 53A of  the TOP Act will come into play. On facts, a reading of the &lsquo;Development  Agreement-cum-General Power of Attorney&rsquo; indicates that what was handed over by  the assessee to the developer is only &lsquo;permissive possession&rsquo;. The agreement  specifically provides that the assessee has permitted the developer to develop  the land and that the consideration receivable by the assessee from the developer  is &lsquo;38% of the residential part of the developed area&rsquo;. That being so, it is  only upon receipt of such consideration in the form of developed area by the  assessee in terms of the development agreement, the capital gains becomes  assessable in the hands of the assessee. Further, the facts show that even as  on date, there was no developmental activity on the land. The process of  construction has not been even initiated and no approval for the construction  of the building is obtained. This is due to lapse on the part of the  transferee. While the assessee has fulfilled its part of the obligation under  the development agreement, the developer has not done anything to discharge the  obligations cast on it under the develop agreement. Mere receipt of refundable  deposit cannot be termed as receipt of consideration. Consequently, s. 53A does  not apply. As a result, there is no &ldquo;transfer&rdquo; u\/s 2(47)(v) of the Act.( ITA  No. 157\/Hyd\/2011, dt. 04\/04\/2014.) (AY. 2006-2007)&nbsp; <br \/>\n  <strong>Binjusaria Properties Pvt. Ltd. .v. <\/strong><strong>ACIT<\/strong><strong> (Hyd.)(Trib.); vwww.itatonline.org <\/strong><\/p>\n<p><strong>S.4:Charge of income&ndash;tax-Capital  or revenue-Subsidy&ndash;Protection of capital investment of parent company.<\/strong><br \/>\n  Subsidy  received by subsidiary of Government company from its holding company to  protect capital investment of parent company is capital receipt. (AY.1985-86)<br \/>\n  <strong>CIT .v. Handicrafts and  Handlooms Export Corporation of India ltd. (2014) 360 ITR 130 (<\/strong><strong>Delhi<\/strong><strong>)(HC)<\/strong><\/p>\n<p><strong>S.4.Charge of income&ndash;tax-Capital  or revenue-Non-compete fees&ndash;Capital receipt. [S.28va, 45]<\/strong><br \/>\n  Non-compete  fees received prior to insertion of s. 28(va) is capital receipt.(AY. 2001-02)<br \/>\n  <strong>CIT .v. Wintac Ltd. (2014)  360 ITR 614 (Karn.)(HC)<\/strong><\/p>\n<p><strong>S.4:Charge of income&ndash;tax-Capital  or revenue-Forfeiture&ndash;Termination of agreement-Revenue receipt.<\/strong><br \/>\n  Assessee  had entered in to agreement for sale of property to lessee. Sale  agreement provided for forfeiture of thirty lakh rupees. Amount forfeited upon  termination of agreement for sale of property to lessee is revenue receipt.(AY.  2001-02)<br \/>\n  <strong>CIT .v. Wintac Ltd. (2014)  360 ITR 614 (Karn.)(HC)<\/strong><\/p>\n<p><strong>S.4:Charge of income-tax-Capital  or revenue-Setting up new unit or expanding existing unit-Sugar incentive  scheme-Capital receipt.<\/strong><br \/>\n  Amount  received under sugar incentive scheme for setting up new unit or expanding  existing unit was capital receipt.(AY. 1998-99)<br \/>\n  <strong>CIT .v. Dhampur Sugar Mills  Ltd (2014) 360 ITR 82 (All)(HC)<\/strong><\/p>\n<p><strong>S.5: Scope of  total income&ndash;Income-Accrual &ndash;Method of accounting-Mercantile system of  accounting-Profit and loss account credited with a sum representing estimated  amount of difference on outstanding bills. [S.145]<\/strong><br \/>\n  The assessee, an exporter,  credited to its profit and loss account a sum of Rs. 5,37,909 representing the  estimated difference on account of fluctuation in foreign exchange rates.  According to the assessee, the amount did not represent any income received or  accrued as on the date of the balance-sheet and, therefore, should be excluded  in the determination of income. <br \/>\n  Held, the assessee had  credited its own accounts with Rs. 5,37,909 being the difference arising on  account of foreign exchange rate fluctuation. The assessee may have received  the amount much later. But the time of receipt was relevant only when the  accounts were being maintained on the basis of the receipt system. The fact  that foreign exchange was received much later was completely irrelevant having  regard to the system of accounting followed. In fact the finding was that the  payments were received much later and this was not a case where the payments  were not received. There may be difficulties in actual realisation of amounts.  But that could not detract from the accrual of income. <br \/>\n  <strong>CIT .v. Mahavir  Plantations Pvt. Ltd. (2014) 360 ITR 22 (Ker)(HC)<\/strong><\/p>\n<p><strong>S.9(1)(i):  Income deemed to accrue or arise in India-Business connection &ndash; Procurement  fees-Deduction at source-Substantial question of law-Matter remanded back to  High Court to decide the issue by taking in to consideration of section 26A. [S.9(1)(vii),  40(a)(ia), 260A]<\/strong><br \/>\n  The court observed that the  High Court merely quoted the decision of the Tribunal in extensor in its  judgment without deciding the substantial questions of law raised by the  Revenue as to whether the Tribunal erred in holding that the procurement fees  received by the assesse is taxable under section 9(1)(i) or 9(1)(vii) and  deleting the disallowances under section 40(a) (i) . Apex Court set aside the  matter to High Court and decide the questions of law keeping in to  consideration of the provisions of section 260A.<br \/>\n  <strong>DIT(IT) .v.  Black &amp; Veatch (I) (P) Ltd. (2014) 101 DTR 289 (SC)<\/strong><br \/>\n  <strong>Editorial: <\/strong>Judgment of Bombay High  Court&nbsp; in ITA no 927 of 2010 dt 17-01-2011&nbsp; was set aside.<strong><\/strong><\/p>\n<p><strong>S.9(1)(vii): Income deemed to  accrue or arise in India-Fees for technical services-DTAA-Deduction at  source-Sales commission. [S.40(a)(i),) 195, art 12]<\/strong><strong> <\/strong><br \/>\n  Assessee  was engaged in business of import and export of electronic goods and  components.AO held that as the assessee did not deduct TDS on payment of sales  commission made to two foreign companies. According to the AO said payments  were in nature of fee for technical service covered under section 9(1)(vii) and  disallowed same under section 40(a)(i). CIT(A) held that as there was&nbsp; no element of income involved in said payment  or not and held that there being no element of income involved in said  commission payment, assessee was not liable to deduct tax at source . On appeal  by revenue the Tribunal held that since CIT(A) had decided a question which was  not emerging out from assessment order and further relevant question whether  recipients had permanent establishment or not matter remanded for fresh  adjudication to the AO. (AY. 2007-08) <br \/>\n  <strong>ACIT<\/strong><strong> .v. Sahasra Electronics (P.)  Ltd. (2014) 146 ITD 565 \/ 41 taxmann.com 384 (<\/strong><strong>Delhi<\/strong><strong>)(Trib.)<\/strong><strong> <\/strong><\/p>\n<p><strong>S.9(1)(vii):  Income deemed to accrue or arise in <\/strong><strong>India-<\/strong><strong> Fees for technical services-Sales promotion services-Not  taxable-DTAA-India &ndash;<\/strong><strong>Sri Lanka<\/strong><strong>. [Art.14]<\/strong><br \/>\n  The applicant appointed an  individual resident of Sri Lanka as resident executive for  promotion of sale in Sri Lanka of books published by the  applicant. The applicant has paid certain remuneration to the resident  executive by remitting it to her bank account in Sri Lanka . The applicant approached AAR for its ruling on the  taxability of such remuneration. AAR held that payments for sales promotion services  rendered by a Sri Lanka resident were not FTS under  the Act and were also not taxable in terms of Article 14. (Dt 30-04-2014)<br \/>\n  <strong>Oxford<\/strong><strong> <\/strong><strong>University<\/strong><strong> Press In re (2014) 45 taxmann.com 282 (<\/strong><strong>AAR<\/strong><strong>)<\/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-march-2014\/\"> <span class=\"screen-reader-text\">Digest Of Important Case Laws &#8211; March 2014<\/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-8107","page","type-page","status-publish","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/pages\/8107","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=8107"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/pages\/8107\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=8107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}