{"id":3715,"date":"2019-01-19T11:00:19","date_gmt":"2019-01-19T11:00:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/board-of-control-for-cricket-in-india-v-ito-2019-174-itd-159-mum-trib\/"},"modified":"2019-02-25T10:11:09","modified_gmt":"2019-02-25T10:11:09","slug":"board-of-control-for-cricket-in-india-v-ito-2019-174-itd-159-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/board-of-control-for-cricket-in-india-v-ito-2019-174-itd-159-mum-trib\/","title":{"rendered":"Board of Control for Cricket in India.  v. ITO ( 2018) 196 TTJ 1057\/(2019) 174 ITD 159 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that application for issuance of notification under S.10(23) for the relevant\u00a0 assessment year is\u00a0 pending before appropriate authority, AO\u00a0 is directed to consider assessee&#8217;s claim of exemption\u00a0 in case a notification is issued for\u00a0 the\u00a0 relevant year by appropriate authority. ( AY. 1999-2000)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 20(23) : Sports association\u2013Pendency of application for notification- AO is  directed to consider assessee&#8217;s claim of exemption in case a notification is issued  by appropriate authority for the relevant assessment year.[S. 12A].<\/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-3715","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-XV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3715","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=3715"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3715\/revisions"}],"predecessor-version":[{"id":4076,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3715\/revisions\/4076"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}