{"id":111,"date":"2018-04-27T08:42:49","date_gmt":"2018-04-27T08:42:49","guid":{"rendered":"http:\/\/45.32.107.85\/?p=111"},"modified":"2019-04-19T21:51:52","modified_gmt":"2019-04-19T21:51:52","slug":"ito-v-gymkhana-club-2018-168-itd-64-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-gymkhana-club-2018-168-itd-64-chd-trib\/","title":{"rendered":"ITO  v. Gymkhana Club. (2018) 168 ITD 64\/ 167 DTR 113\/ 192 TTJ 571  (Chd)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that Surplus earned was spent for common benefit of members of for carrying on objects of the Club therefore Principle of mutuality is applicable and surplus cannot be brought to tax . ( AY. 2001-02 to 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax -Mutual concerns \u2013Surplus earned was spent for common benefit of members of for carrying on objects of the Club \u2013 Principle of mutuality is applicable and surplus cannot be brought to tax .<\/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-111","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1N","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/111","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=111"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/111\/revisions"}],"predecessor-version":[{"id":4977,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/111\/revisions\/4977"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}