{"id":12062,"date":"2020-09-02T12:20:56","date_gmt":"2020-09-02T12:20:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/k-vijaya-kumar-v-pcit-2020-422-itr-304-107-cch-0467-madhc\/"},"modified":"2021-05-06T15:28:55","modified_gmt":"2021-05-06T09:58:55","slug":"k-vijaya-kumar-v-pcit-2020-422-itr-304-107-cch-0467-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/k-vijaya-kumar-v-pcit-2020-422-itr-304-107-cch-0467-madhc\/","title":{"rendered":"K. Vijaya Kumar v. PCIT (2020) 422 ITR 304\/  271 Taxman 188\/107 CCH 0467\/ 191 DTR 179 \/ 315 CTR 572 (Mad)(HC)"},"content":{"rendered":"<p><span lang=\"EN-US\">The assessee had been recognised by the Central Government on several occasions for meritorious and distinguished services and from the information available in the public domain, it could be seen that he was awarded the Jammu and Kashmir Medal, Counter Insurgency Medal, Police Medal for Meritorious Service (1993) and the President\u2019s Police Medal for Distinguished Service (1999). Specifically for his role in nabbing Veerapan, he was awarded the President\u2019s Police Medal for Gallantry on the eve of Independence Day, 2005. The assessee was entitled to exemption on the awards received from the State Government. Court held that , approval of State Government or Central Government\u00a0 is not mandatory\u00a0 . Approval is\u00a0\u00a0 implied. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(17A) : Awards and rewards in cash or kind &#8211; Award for meritorious service in Public Interest \u2014Approval of State Government or Central Government  is not mandatory \u2013 Approval is   implied .  <\/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-12062","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-38y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12062","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=12062"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12062\/revisions"}],"predecessor-version":[{"id":17652,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12062\/revisions\/17652"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}