{"id":2304,"date":"2018-09-09T07:09:56","date_gmt":"2018-09-09T07:09:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-santokba-durlabhji-trust-fund-2018-406-itr-457-raj-hc-editorial-slp-is-granted-to-the-revenue-cit-v-santokba-durlabhji-trust-fund-2018-404-itr-2-st\/"},"modified":"2018-09-09T07:09:56","modified_gmt":"2018-09-09T07:09:56","slug":"cit-v-santokba-durlabhji-trust-fund-2018-406-itr-457-raj-hc-editorial-slp-is-granted-to-the-revenue-cit-v-santokba-durlabhji-trust-fund-2018-404-itr-2-st","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-santokba-durlabhji-trust-fund-2018-406-itr-457-raj-hc-editorial-slp-is-granted-to-the-revenue-cit-v-santokba-durlabhji-trust-fund-2018-404-itr-2-st\/","title":{"rendered":"CIT  v. Santokba Durlabhji Trust Fund. (2018)  406 ITR 457 (Raj) (HC) Editorial: SLP is granted to the revenue ; CIT  v. Santokba Durlabhji Trust Fund. (2018) 404 ITR 2 ( St)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;denial of exemption to be restricted to income from shares to be taxed at marginal rate under S. 164(2) \u00a0of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 13 : Denial of exemption-Trust or institution-Investment restrictions -Holding shares in a company- Denial of exemption to be restricted to income from shares to be taxed at marginal rate under S. 164(2)  [ S. 11,13(1))(d)(iii), 164 (2)]<\/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-2304","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ba","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2304","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=2304"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2304\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}