{"id":24374,"date":"2022-01-29T12:14:21","date_gmt":"2022-01-29T06:44:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/apeejay-education-trust-v-dcit-2021-191-itd-359-kol-trib\/"},"modified":"2022-01-29T12:14:21","modified_gmt":"2022-01-29T06:44:21","slug":"apeejay-education-trust-v-dcit-2021-191-itd-359-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/apeejay-education-trust-v-dcit-2021-191-itd-359-kol-trib\/","title":{"rendered":"Apeejay Education Trust v. DCIT (2021) 191 ITD 359 (Kol.)(Trib.)"},"content":{"rendered":"<p>Held that corpus donation with specific direction is a capital receipt and cannot be assessed as income of the assessee. Provision for gratuity, allowable as application of income. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Donation received for Corpus fund with specific direction-Capital receipt-Not assessable as income-Provision for gratuity-Allowable as application of income.  [S. 10(23C)(vi), 11(1)(d)]<\/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-24374","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6l8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24374","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=24374"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24374\/revisions"}],"predecessor-version":[{"id":24375,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24374\/revisions\/24375"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}