{"id":21650,"date":"2021-09-24T11:23:49","date_gmt":"2021-09-24T05:53:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-shri-ramdoot-prasad-sewa-samiti-trust-2020-189-dtr-323-205-ttj-435-jaipurtrib\/"},"modified":"2021-09-24T11:23:49","modified_gmt":"2021-09-24T05:53:49","slug":"dy-cit-v-shri-ramdoot-prasad-sewa-samiti-trust-2020-189-dtr-323-205-ttj-435-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-shri-ramdoot-prasad-sewa-samiti-trust-2020-189-dtr-323-205-ttj-435-jaipurtrib\/","title":{"rendered":"Dy.CIT v. Shri Ramdoot Prasad Sewa Samiti Trust (2020) 189 DTR 323 \/ 205 TTJ 435 (Jaipur)(Trib.)"},"content":{"rendered":"<p>The exemption was denied by the AO u\/s.11 and 12 on the ground that a purchase from related party was carried out. In absence of any further or extra payment made by the assessee to such related party, the transaction was held to be at arm\u2019s length.\u00a0 The denial of exemption is held to be not justified. Appeal of revenue was dismissed. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Voluntary contributions-Transaction with related party at arm\u2019s length-Exemption cannot be denied.  [S. 2(15), 12, 13(2)(g)] <\/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-21650","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Dc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21650","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=21650"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21650\/revisions"}],"predecessor-version":[{"id":21651,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21650\/revisions\/21651"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}