{"id":3957,"date":"2019-02-11T11:52:42","date_gmt":"2019-02-11T11:52:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cite-v-deccan-education-society-2019173-dtr-323-bom-hc\/"},"modified":"2019-03-17T13:51:35","modified_gmt":"2019-03-17T13:51:35","slug":"cite-v-deccan-education-society-2019173-dtr-323-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cite-v-deccan-education-society-2019173-dtr-323-bom-hc\/","title":{"rendered":"CIT(E) v. Deccan Education Society ( 2019)173 DTR 323 \/ 306 CTR 525(Bom.) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, Exemption cannot be denied on the ground that in isolated case few institutions\u00a0 run by the Trust may not fulfil the requirements . Exemption is not relatable to any individual institution run under the common umbrella of a Trust. (AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(23C) :  Educational institution- Exemption cannot be denied on the ground that in isolated case few institutions  run by the Trust may not fulfil the requirements. [S. 10 (23C)(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-3957","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-11P","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3957","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=3957"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3957\/revisions"}],"predecessor-version":[{"id":4414,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3957\/revisions\/4414"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3957"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3957"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}