{"id":3176,"date":"2018-12-10T11:47:40","date_gmt":"2018-12-10T11:47:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cite-v-subros-educational-society-2018-303-ctr-1-166-dtr-257-sc\/"},"modified":"2022-08-27T16:32:03","modified_gmt":"2022-08-27T11:02:03","slug":"cite-v-subros-educational-society-2018-303-ctr-1-166-dtr-257-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cite-v-subros-educational-society-2018-303-ctr-1-166-dtr-257-sc\/","title":{"rendered":"CIT(E) .v. Subros Educational Society (2018) 303 CTR 1 \/ 166 DTR 257 \/ 96 taxmann.com  652 (SC)\/Editrial: Review petition of Revenue dismissed , CIT (E) v. Subros Educational Society (2022) 286 Taxman 97 (SC)"},"content":{"rendered":"<p>Affirming Delhi High Court\u2019s view, in Subros Educational Society ( IT No. 382 of 2015 dt 23<sup>rd<\/sup> Sept., 2015),that any excess expenditure incurred by the trust\/charitable institution in earlier assessment year could be allowed to be set off against income of subsequent years, the Supreme Court dismissed the Miscellaneous Application of the Revenue.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes &#8211; Application of income &#8211; Any excess expenditure incurred by the trust\/charitable institution in earlier assessment year could be allowed to be set off against income of subsequent years.<\/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-3176","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Pe","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3176","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=3176"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3176\/revisions"}],"predecessor-version":[{"id":29175,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3176\/revisions\/29175"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}