{"id":18767,"date":"2021-05-30T17:47:51","date_gmt":"2021-05-30T12:17:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dit-v-karnataka-text-book-society-2020-192-dtr-230-316-ctr-88-karn-hc\/"},"modified":"2021-05-30T17:47:51","modified_gmt":"2021-05-30T12:17:51","slug":"dit-v-karnataka-text-book-society-2020-192-dtr-230-316-ctr-88-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dit-v-karnataka-text-book-society-2020-192-dtr-230-316-ctr-88-karn-hc\/","title":{"rendered":"DIT v. Karnataka Text Book Society (2020) 192 DTR 230\/316 CTR 88 (Karn) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that preparation \u00a0, printing\u00a0 publication and distribution of school text books as well as to supply or otherwise being text books note books and other books and literature on all subjects indifferent languages and to make them available at reasonable price before commencement of the academic session , is considered as educational purposes and entitle to registration . Relied on\u00a0\u00a0 Assam Text Book Production and Publication Corporation Ltd v. CIT (2009) 319 ITR 317 (SC) \u00a0(AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10 (23C): Educational institution-Eligible to exemption though no claim was made in the return- Educational purposes  [ S. 10 (22), 10(23C)(iiiab) ] <\/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-18767","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4SH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18767","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=18767"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18767\/revisions"}],"predecessor-version":[{"id":18768,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18767\/revisions\/18768"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}