{"id":23344,"date":"2022-01-05T13:01:04","date_gmt":"2022-01-05T07:31:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/assam-building-and-other-construction-workers-welfare-board-v-uoi-2021-438-itr-14-205-dtr-106-322-ctr-436-283-taxman-211-gauhatihc\/"},"modified":"2022-01-05T13:01:04","modified_gmt":"2022-01-05T07:31:04","slug":"assam-building-and-other-construction-workers-welfare-board-v-uoi-2021-438-itr-14-205-dtr-106-322-ctr-436-283-taxman-211-gauhatihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/assam-building-and-other-construction-workers-welfare-board-v-uoi-2021-438-itr-14-205-dtr-106-322-ctr-436-283-taxman-211-gauhatihc\/","title":{"rendered":"Assam Building and other Construction Workers Welfare Board v. UOI (2021) 438 ITR 14 \/ 205 DTR 106 \/ 322 CTR 436\/ 283 Taxman 211 (Gauhati)(HC)"},"content":{"rendered":"<p>On writ the court directed the assessee to file a fresh application before the Principal Commissioner claiming exemption under section\u00a010(46)\u00a0in the given format provided in clause 3 of letter No. 196\/6\/2013-ITA-I, dated June 24, 2013, of the Central Board of Direct Taxes to the Department, which provided for standardising the manner for filing application under section\u00a010(46)\u00a0and a copy thereof to be given to the Central Board of Direct Taxes.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(46) : Body or Authority-Specified income-Standardized manner prescribed by Central Board of  Direct Taxes-Directed to file fresh application. [Art. 226] <\/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-23344","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-64w","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23344","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=23344"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23344\/revisions"}],"predecessor-version":[{"id":23345,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23344\/revisions\/23345"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}