{"id":3700,"date":"2019-01-15T12:46:40","date_gmt":"2019-01-15T12:46:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/basil-mendes-memorial-educational-charitable-trust-v-ito-2018-173-itd-390-bang-trib\/"},"modified":"2019-01-15T12:46:40","modified_gmt":"2019-01-15T12:46:40","slug":"basil-mendes-memorial-educational-charitable-trust-v-ito-2018-173-itd-390-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/basil-mendes-memorial-educational-charitable-trust-v-ito-2018-173-itd-390-bang-trib\/","title":{"rendered":"Basil Mendes Memorial Educational &#038; Charitable Trust v. ITO  (2018) 173 ITD 390 (Bang.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of\u00a0 the assessee the, Tribunal held that in case of unregistered Trust, if Trustees are having taxable income, Trust is to be assessed as an AOP\u00a0 at maximum marginal rate. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 164 : Representative assessees-Charge of tax \u2013 Beneficiaries unknown -Un registered trust- Trustees filing their return showing taxable income \u2013 Trust is to be assessed  as an AOP and the income would be taxable at maximum marginal rate .[ S.12A, 164(1), 167B ]<\/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-3700","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-XG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3700","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=3700"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3700\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}