{"id":3572,"date":"2019-01-05T05:25:23","date_gmt":"2019-01-05T05:25:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/chandigarh-institute-of-hotel-management-catering-technology-cihmct-v-dcit-2018-172-itd-356-chd-trib\/"},"modified":"2019-01-05T05:25:23","modified_gmt":"2019-01-05T05:25:23","slug":"chandigarh-institute-of-hotel-management-catering-technology-cihmct-v-dcit-2018-172-itd-356-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chandigarh-institute-of-hotel-management-catering-technology-cihmct-v-dcit-2018-172-itd-356-chd-trib\/","title":{"rendered":"Chandigarh Institute of Hotel Management &#038; Catering Technology (CIHMCT)  v.  DCIT (2018) 172 ITD 356 (Chd.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that; Society running a non profit educational institution, exemption cannot be denied merely because assessee was simultaneously running profitable hotel, when the exemption was claimed\u00a0 only for educational activities. Matter remanded. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(23C) : Educational institution-Society running a non profit educational institution- Exemption cannot be denied merely because assessee was simultaneously running profitable hotel, when the exemption was claimed  only for educational activities- Matter remanded. [S. 10(23)(iiiab)]<\/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-3572","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-VC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3572","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=3572"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3572\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}