{"id":192,"date":"2018-04-29T09:53:51","date_gmt":"2018-04-29T09:53:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-e-v-scholars-education-trust-of-india-2018-168-itd-183-jaipur-trib\/"},"modified":"2018-04-29T09:53:51","modified_gmt":"2018-04-29T09:53:51","slug":"acit-e-v-scholars-education-trust-of-india-2018-168-itd-183-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-e-v-scholars-education-trust-of-india-2018-168-itd-183-jaipur-trib\/","title":{"rendered":"ACIT  (E)  v. Scholars Education Trust of India. (2018) 168 ITD 183 (Jaipur)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Tribunal held that ;  Development fund  received along with tuition fee in a single receipt of fees from students was held to be revenue receipts and cannot be held to be capital receipt . ( AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes \u2013 Capital or revenue Development fund along with tuition fee in a single receipt of fees from students was held to be revenue receipts and cannot be held to be capital receipt [ S. 4, 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":[1],"tags":[],"class_list":["post-192","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-36","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/192","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=192"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/192\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}