{"id":1228,"date":"2018-06-09T01:12:44","date_gmt":"2018-06-09T01:12:44","guid":{"rendered":"http:\/\/itatonline.org\/digest\/b-l-passi-v-cit-2018-404-itr-19-165-dtr-143-sc-sc-www-itatonline-org\/"},"modified":"2018-06-16T10:21:49","modified_gmt":"2018-06-16T10:21:49","slug":"b-l-passi-v-cit-2018-404-itr-19-165-dtr-143-sc-sc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/b-l-passi-v-cit-2018-404-itr-19-165-dtr-143-sc-sc-www-itatonline-org\/","title":{"rendered":"B. L. Passi  v. CIT ( 2018) 404 ITR 19\/  165 DTR 143 \/ 302 CTR 81\/ 255 Taxman 143 (SC) , www.itatonline.org"},"content":{"rendered":"<p>Expression used in a taxing statue would ordinarily be understood in the sense which is harmonious with the object of the statute \u00a0to effectuate the legislative animation .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpretation  of taxing statutes  &#8211; Interpretation  of taxing statutes to be  construed harmoniously with object of statute.<\/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-1228","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-jO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1228","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=1228"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1228\/revisions"}],"predecessor-version":[{"id":1353,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1228\/revisions\/1353"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}