{"id":1272,"date":"2018-06-10T15:08:48","date_gmt":"2018-06-10T15:08:48","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-bharat-v-patel-2018-404-itr-37-165-dtr-218-302-ctr-110-sc-www-itatonline-org\/"},"modified":"2018-06-30T03:08:35","modified_gmt":"2018-06-30T03:08:35","slug":"acit-v-bharat-v-patel-2018-404-itr-37-165-dtr-218-302-ctr-110-sc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-bharat-v-patel-2018-404-itr-37-165-dtr-218-302-ctr-110-sc-www-itatonline-org\/","title":{"rendered":"ACIT v. Bharat V. Patel (2018) 404 ITR 37\/ 165 DTR 218 \/ 302 CTR 110 \/ 255 Taxman 324    (SC) , www.itatonline.org"},"content":{"rendered":"<p>It is a fundamental principle of law that a receipt under the Act must be made taxable before it can be treated as income .Courts cannot not construe the law in such a way that brings an individual who otherwise is not liable to pay tax ,with in the meaning of the income- tax Act , 1961 to pay tax .In the absence of any such specific provision , if an individual is subject to pay tax , it would amount to the violation of his Constitutional right. Taxing provisions must be construed strictly so that no person who is otherwise not liable to pay tax , be made liable to pay tax .\u00a0 CBDT circulars\u00a0 cannot be used to introduce new tax provision in statute\u00a0 which other wise absent .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpretation  of taxing statutes \u2013 Income -tax -General principles -Taxing provisions must be construed strictly so that no person who is otherwise not liable to pay tax , be liable to pay 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-1272","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-kw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1272","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=1272"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1272\/revisions"}],"predecessor-version":[{"id":1509,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1272\/revisions\/1509"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}