{"id":10523,"date":"2020-03-22T03:09:50","date_gmt":"2020-03-22T03:09:50","guid":{"rendered":"http:\/\/itatonline.org\/digest\/hotel-centre-point-v-ito-2019-182-dtr-297-201-ttj-913-gau-trib\/"},"modified":"2020-03-22T03:09:50","modified_gmt":"2020-03-22T03:09:50","slug":"hotel-centre-point-v-ito-2019-182-dtr-297-201-ttj-913-gau-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hotel-centre-point-v-ito-2019-182-dtr-297-201-ttj-913-gau-trib\/","title":{"rendered":"Hotel Centre Point v. ITO (2019) 182 DTR 297 \/ 201 TTJ 913 (Gau.)(Trib.)"},"content":{"rendered":"<p>Dismissing Assessee\u2019s appeal the Tribunal held that:<\/p>\n<ul>\n<li>The specified member of a scheduled tribe only is covered under Art. 366 of the Constitution of India for enjoying the benefit of exemption of income. Hence, the benefit of exemption is available <em>only<\/em> to a member of Schedule tribe (ie individual not partnership firm of such individuals). In such a situation, benefit of doubt in relation to an exemption provision in tax laws goes in favour of the Revenue and not to the taxpayer.<\/li>\n<\/ul>\n<p>Further, the Income-tax Act being a special legislation and complete code in itself, provisions of S. 13 of the General Clauses Act, 1897 (containing masculine and singular expression in central regulations to be inter-changeable as famine gender, plural expression, etc), are of no avail. (C A No. 3327 of 2007, dt. 30th July, 2018,\u00a0 Raghunath Rai Bareza vs. PNB (2007) 135 Company Cases 163 (SC), CIT v. B.R. Constructions (199) 202 ITR 222 (AP) [FB] \u00a0(AY. 2013-14 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(26) : Exemption to member of a Scheduled Tribe-Allowability-Individual vis-a-vis partnership firm-Since partnership firm is not a member of a scheduled tribe-Such firm not entitled to exemption under S. 10(26)-but its partners are eligible for the same. [Art. 366, General Clauses Act, 1897, S. 13]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10523","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2JJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=10523"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10523\/revisions"}],"predecessor-version":[{"id":10524,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10523\/revisions\/10524"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}