{"id":373,"date":"2018-04-29T16:56:14","date_gmt":"2018-04-29T16:56:14","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-ekta-co-op-credit-society-ltd-2018-402-itr-85-254-taxman-33-guj-hc\/"},"modified":"2018-04-29T16:56:14","modified_gmt":"2018-04-29T16:56:14","slug":"cit-v-ekta-co-op-credit-society-ltd-2018-402-itr-85-254-taxman-33-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ekta-co-op-credit-society-ltd-2018-402-itr-85-254-taxman-33-guj-hc\/","title":{"rendered":"CIT v. Ekta Co-Op. Credit Society Ltd. (2018) 402 ITR 85\/ 254 Taxman 33  (Guj) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;  the exclusion clause of sub-section (4) of section 80P did not apply to the assessee the assessee being Co \u2013operative society is entitle to deduction .  ( AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies- Co \u2013Operative Society is not a Credit Co-Operative Bank- Entitle deduction .[ S.80P(2)(a)(i) (4) ]<\/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-373","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-61","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/373","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=373"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/373\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=373"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}