{"id":2164,"date":"2018-08-26T12:00:54","date_gmt":"2018-08-26T12:00:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/green-wood-high-trust-v-acite-2018-62-itr-264-bang-trib\/"},"modified":"2018-08-26T12:00:54","modified_gmt":"2018-08-26T12:00:54","slug":"green-wood-high-trust-v-acite-2018-62-itr-264-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/green-wood-high-trust-v-acite-2018-62-itr-264-bang-trib\/","title":{"rendered":"Green Wood High Trust v. ACIT(E) (2018) 62 ITR 264 (Bang.)(Trib.)"},"content":{"rendered":"<p>AO had restricted the accumulation up to the extent of 15 per cent. of the net receipts only,\u00a0 Tribunal held that the accumulation under S. 11(1)(a) of the Act is to be allowed at 15 per cent. of gross receipts, as claimed by the assessee. <strong>\u00a0<\/strong>(AY. 2012-2013)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.11: Property held for charitable purposes -Accumulation of income \u2014 Allowable at fifteen per cent. on gross receipts<\/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-2164","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-yU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2164","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=2164"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2164\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}