{"id":17162,"date":"2021-04-25T09:36:14","date_gmt":"2021-04-25T04:06:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mavilayi-service-co-operative-bank-ltd-v-cit-2021-431-itr-1-318-ctr-609-197-dtr-361-sc\/"},"modified":"2021-08-29T19:09:30","modified_gmt":"2021-08-29T13:39:30","slug":"mavilayi-service-co-operative-bank-ltd-v-cit-2021-431-itr-1-318-ctr-609-197-dtr-361-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mavilayi-service-co-operative-bank-ltd-v-cit-2021-431-itr-1-318-ctr-609-197-dtr-361-sc\/","title":{"rendered":"Mavilayi Service Co-Operative Bank Ltd. v. CIT (2021) 431 ITR 1\/ 318 CTR 609 \/ 197 DTR 361 \/ 279 Taxman 75(SC)"},"content":{"rendered":"<p>Proviso cannot be used to cut down language of\u00a0\u00a0 main\u00a0 enactment- Precedent \u2014 Ratio decidendi alone binding and not what may seem logically to follow from it. [ S.\u00a0 2(19), 80P(2)(a), 80P(4)] <br \/>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpretation of taxing statutes  \u2013 Proviso \u2013 Ratio decidendi <\/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-17162","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4sO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17162","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=17162"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17162\/revisions"}],"predecessor-version":[{"id":21221,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17162\/revisions\/21221"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}