{"id":39203,"date":"2024-02-13T12:50:18","date_gmt":"2024-02-13T07:20:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chyawan-prakash-meena-v-uoi-2023455-itr-258-150-taxmann-com-235-331-ctr-690-223-dtr-473-gauhc\/"},"modified":"2024-02-13T12:50:18","modified_gmt":"2024-02-13T07:20:18","slug":"chyawan-prakash-meena-v-uoi-2023455-itr-258-150-taxmann-com-235-331-ctr-690-223-dtr-473-gauhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chyawan-prakash-meena-v-uoi-2023455-itr-258-150-taxmann-com-235-331-ctr-690-223-dtr-473-gauhc\/","title":{"rendered":"Chyawan Prakash Meena v. UOI (2023)455 ITR 258 \/150 taxmann.com 235 \/ 331 CTR 690\/ 223 DTR 473 (Gau)(HC)"},"content":{"rendered":"<p>The assessee was in the service of Border Security Force in the State of Assam. The assessee was a member of a recognized Scheduled tribe under article 342 of the Constitution of India hailing from the State of Rajasthan but tax was deducted at source from his salary. On writ allowing the petition the Court held that the assessee was entitled to the exemption under section 10(26). The Department having\u00a0 issued a certificate under section 197 of the Act,\u00a0 the\u00a0 authority was\u00a0 directed to to process the request for refund of tax deducted from the salary\u00a0 Followed, Pradip Kr.Tyre v.UOI (2010) 320 ITR 29 (FB)\u00a0 (Gauhati) HC).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 237 : Refunds-Scheduled Tribe-Salary-Tax deducted at source-Migrating from his place of  origin specified area to another specified area-Entitle to exemption-Tax deducted to be refunded.[S. 10(26), 192  197, Art. 226, 342] <\/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":[21],"tags":[],"class_list":["post-39203","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-acj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39203","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=39203"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39203\/revisions"}],"predecessor-version":[{"id":39204,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39203\/revisions\/39204"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39203"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39203"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}