{"id":2063,"date":"2018-08-23T09:59:31","date_gmt":"2018-08-23T09:59:31","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shalom-charitable-ministries-of-india-v-acit-2018-171-itd-338-cochin-trib\/"},"modified":"2020-03-07T08:30:31","modified_gmt":"2020-03-07T08:30:31","slug":"shalom-charitable-ministries-of-india-v-acit-2018-171-itd-338-cochin-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shalom-charitable-ministries-of-india-v-acit-2018-171-itd-338-cochin-trib\/","title":{"rendered":"Shalom Charitable Ministries of India  v. ACIT (2018) 171 ITD 338 \/( 2019) 177 DTR 22(Cochin)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that micro financing activity is in nature of trade, commerce or business hence\u00a0 is not entitle exemption\u00a0 as charitable purpose.\u00a0 (AY. 2007 -2008 , 2009 \u2013 2010)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes &#8211; Micro financing activity is in nature of trade, commerce or business hence  is not entitle to exemption  as charitable purpose. [ 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":[1],"tags":[],"class_list":["post-2063","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-xh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2063","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=2063"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2063\/revisions"}],"predecessor-version":[{"id":10266,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2063\/revisions\/10266"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2063"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2063"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}