{"id":10738,"date":"2020-03-23T01:03:53","date_gmt":"2020-03-23T01:03:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-h-p-excise-and-taxation-technical-service-agency-2020-113-taxmann-com-86-269-taxman-21-hphc-editorial-slp-of-revenue-is-dismissed-pcit-v-h-p-excise-and-taxation-technical-ser\/"},"modified":"2020-03-23T01:03:53","modified_gmt":"2020-03-23T01:03:53","slug":"pcit-v-h-p-excise-and-taxation-technical-service-agency-2020-113-taxmann-com-86-269-taxman-21-hphc-editorial-slp-of-revenue-is-dismissed-pcit-v-h-p-excise-and-taxation-technical-ser","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-h-p-excise-and-taxation-technical-service-agency-2020-113-taxmann-com-86-269-taxman-21-hphc-editorial-slp-of-revenue-is-dismissed-pcit-v-h-p-excise-and-taxation-technical-ser\/","title":{"rendered":"PCIT v. H. P. Excise And Taxation Technical Service Agency. (2020) 113 taxmann.com 86 \/ 269 Taxman 21 (HP)(HC) Editorial : SLP of revenue is dismissed ; PCIT v. H. P. Excise And Taxation Technical Service Agency. (2020) 269 Taxman 20 (SC)"},"content":{"rendered":"<p>Tribunal held that income of assessee which was paid to Government as per bye-laws of assessee-society, was not taxable, even though assessee was not registered under\u00a0 S.12AA nor its income was exempt under any of provisions of Act. High court up held the order of the Tribunal. Followed\u00a0 PCIT v. H.P. Excise &amp;\u00a0 Taxation\u00a0 Technical Service Agency\u00a0 ITA No. 85 of 2018 dt. 17-12-2018) (HP)(HC ) (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax\u2013Amount  paid to Government as per bye-laws of assessee-society\u2013Held to be not taxable, even though assessee was not registered under section 12AA nor its income was exempt under any of provisions of Act. [S. 12AA]<\/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-10738","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Nc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10738","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=10738"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10738\/revisions"}],"predecessor-version":[{"id":10739,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10738\/revisions\/10739"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10738"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}