{"id":17073,"date":"2021-04-20T15:01:55","date_gmt":"2021-04-20T09:31:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/itoe-v-dr-bhai-mohan-singh-foundation-2020-80-itr-27-sn-delhitrib\/"},"modified":"2021-04-20T15:01:55","modified_gmt":"2021-04-20T09:31:55","slug":"itoe-v-dr-bhai-mohan-singh-foundation-2020-80-itr-27-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/itoe-v-dr-bhai-mohan-singh-foundation-2020-80-itr-27-sn-delhitrib\/","title":{"rendered":"ITO(E) v. Dr. Bhai Mohan Singh Foundation (2020) 80 ITR 27 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that the assessee is\u00a0 entitled to carry forward deficit of current year and to set off same against income of subsequent years. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Trust entitled carry forward deficit of  current year and to set it off  against income of  subsequent years. [S. 11((1)(a), 12A]<\/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-17073","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4rn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17073","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=17073"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17073\/revisions"}],"predecessor-version":[{"id":17074,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17073\/revisions\/17074"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}