{"id":39916,"date":"2024-03-16T12:44:24","date_gmt":"2024-03-16T07:14:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/urban-improvement-trust-udaipur-v-uoi-2023457-itr-57-155-taxmann-com-452-rajhc\/"},"modified":"2024-03-16T12:44:24","modified_gmt":"2024-03-16T07:14:24","slug":"urban-improvement-trust-udaipur-v-uoi-2023457-itr-57-155-taxmann-com-452-rajhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/urban-improvement-trust-udaipur-v-uoi-2023457-itr-57-155-taxmann-com-452-rajhc\/","title":{"rendered":"Urban Improvement Trust, Udaipur v. UOI (2023)457 ITR 57\/155 taxmann.com 452 (Raj)(HC)"},"content":{"rendered":"<p>Held, that the issue pertaining to the eligibility of the assessee for exemption under the provisions of section 10(46) stood concluded in\u00a0ACIT (E) v. Ahmedabad Urban Development Authority (2022) 449 ITR 1 (SC). \u00a0\u00a0Matter is remitted to the Central Board of Direct Taxes for examination.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(46) : Body or Authority-Specified income-Issue concluded by  Supreme Court-Matter remanded to Central Board of Direct taxes. [S. 119, Art. 226] <\/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-39916","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-anO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39916","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=39916"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39916\/revisions"}],"predecessor-version":[{"id":39917,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39916\/revisions\/39917"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39916"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39916"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}