{"id":14665,"date":"2020-12-30T10:29:28","date_gmt":"2020-12-30T10:29:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-e-v-gujarat-maritime-board-no-2-2020-428-itr-175-guj-hc\/"},"modified":"2020-12-30T10:29:28","modified_gmt":"2020-12-30T10:29:28","slug":"cit-e-v-gujarat-maritime-board-no-2-2020-428-itr-175-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-e-v-gujarat-maritime-board-no-2-2020-428-itr-175-guj-hc\/","title":{"rendered":"CIT (E) v. Gujarat Maritime Board (NO. 2) (2020) 428 ITR 175 (Guj) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; the Tribunal was justified in negating the findings of the Commissioner (Appeals) as well as the Assessing Officer denying the benefits of sections\u00a011\u00a0and\u00a012\u00a0ofthe\u00a0by invoking the proviso to section 2(15) read with section 13(8) of the Act. ( TA No. 18 of 2020 dt 17 -2 -2020) ( AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution-Gujarat Maritime Board \u2014 Entitled to exemption  [ S.2(15, 11, 12 , 260A<\/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":[21],"tags":[],"class_list":["post-14665","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Ox","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14665","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=14665"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14665\/revisions"}],"predecessor-version":[{"id":14666,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14665\/revisions\/14666"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}