{"id":3428,"date":"2018-12-27T12:11:24","date_gmt":"2018-12-27T12:11:24","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rajesh-kumar-v-acit-2018-172-itd-563-agratrib\/"},"modified":"2019-04-07T11:23:52","modified_gmt":"2019-04-07T11:23:52","slug":"rajesh-kumar-v-acit-2018-172-itd-563-agratrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajesh-kumar-v-acit-2018-172-itd-563-agratrib\/","title":{"rendered":"Rajesh Kumar  v. ACIT (2018)  172 ITD 563 \/ 172 DTR 441\/ 196 TTJ 1153 (SMC)(Agra)(Trib.)"},"content":{"rendered":"<p>Tribunal held that relief under S.8 is available in respect of\u00a0 perquisites. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 89 : Relief for income-tax &#8211; Arrears or advance of salary -Relief is available to qua perquisites. [S. 15, 17(1)(v), R. 21A(6)]<\/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-3428","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ti","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3428","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=3428"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3428\/revisions"}],"predecessor-version":[{"id":4739,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3428\/revisions\/4739"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}