{"id":20614,"date":"2021-07-26T13:52:17","date_gmt":"2021-07-26T08:22:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bharathakshemam-v-pcit-2021-320-ctr-198-199-dtr-113-ker-hc\/"},"modified":"2021-07-26T13:52:17","modified_gmt":"2021-07-26T08:22:17","slug":"bharathakshemam-v-pcit-2021-320-ctr-198-199-dtr-113-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bharathakshemam-v-pcit-2021-320-ctr-198-199-dtr-113-ker-hc\/","title":{"rendered":"Bharathakshemam v. PCIT (2021) 320 CTR 198 \/ 199 DTR 113 (Ker.)(HC)"},"content":{"rendered":"<p>On appeal the High Court held that assessee-trust, carrying on business, was entitled to exemption in respect of income from the business of Chitty\/Kurias such income was fully utilized for the purpose of \u2018medical relief\u2019, which is the main object of the assessee-trust, falling under the definition of \u2018charitable purpose. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Income from business or business held in trust-Main object is for establishing, maintaining and running a hospital for philanthropic purposes and not for the purpose of profit-Entitle exemption. [S. 2(15)] <\/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-20614","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5mu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20614","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=20614"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20614\/revisions"}],"predecessor-version":[{"id":20615,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20614\/revisions\/20615"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}