{"id":1434,"date":"2018-06-23T02:18:34","date_gmt":"2018-06-23T02:18:34","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-lakshminarayana-mining-company-2018-404-itr-522-karn-hc\/"},"modified":"2018-08-11T01:03:12","modified_gmt":"2018-08-11T01:03:12","slug":"cit-v-lakshminarayana-mining-company-2018-404-itr-522-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-lakshminarayana-mining-company-2018-404-itr-522-karn-hc\/","title":{"rendered":"CIT  v. Lakshminarayana Mining Company. (2018) 404 ITR 522\/ 166 DTR 429\/ 303 CTR 417 (Karn) (HC)"},"content":{"rendered":"<p>Provisions of Customs Act And Excise Act are\u00a0 different and not relevant in construing provisions of income-tax Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpretation of taxing statutes -Income-tax \u2014 Provisions of Customs Act And Excise Act are  different and not relevant in construing provisions of income-tax Act.<\/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-1434","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-n8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1434","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=1434"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1434\/revisions"}],"predecessor-version":[{"id":1973,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1434\/revisions\/1973"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}