{"id":15341,"date":"2021-03-02T11:36:01","date_gmt":"2021-03-02T06:06:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cite-v-gujarat-maritime-board-no-2-2020-428-itr-175-guj-hc\/"},"modified":"2021-03-02T11:36:01","modified_gmt":"2021-03-02T06:06:01","slug":"cite-v-gujarat-maritime-board-no-2-2020-428-itr-175-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cite-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\u00a0 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\u00a0of the\u00a0Income-tax Act, 1961\u00a0by invoking the proviso to section 2(15) read with section 13(8) of the Act. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration-Trust or institution-Charitable purpose-Gujarat Maritime Board-Entitled to exemption. [S. 2(15), 11, 12, 12AA] <\/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-15341","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Zr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15341","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=15341"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15341\/revisions"}],"predecessor-version":[{"id":15342,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15341\/revisions\/15342"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}