{"id":23946,"date":"2022-01-12T06:50:47","date_gmt":"2022-01-12T01:20:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bihar-combined-entrance-competitive-examination-board-v-cit-2021-197-dtr-29-pat-hc\/"},"modified":"2022-01-12T06:50:47","modified_gmt":"2022-01-12T01:20:47","slug":"bihar-combined-entrance-competitive-examination-board-v-cit-2021-197-dtr-29-pat-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bihar-combined-entrance-competitive-examination-board-v-cit-2021-197-dtr-29-pat-hc\/","title":{"rendered":"Bihar Combined Entrance Competitive Examination Board v. CIT (2021) 197 DTR 29 ( Pat) (HC)"},"content":{"rendered":"<p>Competent Authority has rejected the application for exemption . On writ allowing the petition the Court held that the competent authority has not examined the material whether the petitioner \u00a0was generating any profit by taking fees for educating the examination . Matter \u00a0was remanded . Referred\u00a0 Islamic Academy of Education v . State of Karnataka\u00a0 (2003)6697 ; Assam State Tet Book Publication Corporation Ltd v .CIT\u00a0 ( 2009 ) 17 SCC 391, \u00a0Queen\u2019s Education Society v.CIT ( 2015) 8 SCC 47 . ( AY. 2013 -14 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10 (23C): Educational institution- Denial of exemption \u2013Profit motive-  Matter remanded . [ S. 10 (23C)(vi), 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-23946","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6ee","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23946","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=23946"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23946\/revisions"}],"predecessor-version":[{"id":23947,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23946\/revisions\/23947"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}