{"id":4111,"date":"2019-02-27T12:26:34","date_gmt":"2019-02-27T12:26:34","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-dilip-ranjrekar-2019-260-taxman-317-karn-hc\/"},"modified":"2019-06-26T06:10:43","modified_gmt":"2019-06-26T06:10:43","slug":"pcit-v-dilip-ranjrekar-2019-260-taxman-317-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-dilip-ranjrekar-2019-260-taxman-317-karn-hc\/","title":{"rendered":"PCIT v. Dilip Ranjrekar (2019) 260 Taxman 317\/177 DTR 158\/ 308 CTR 662 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that; Accumulated balance lying in provident fund of assessee upto retirement is eligible for exemption. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(12) : Accumulated balance\u2013Recognised provident fund &#8211; Accumulated balance lying in provident fund of assessee upto retirement is eligible for exemption.<\/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-4111","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-14j","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4111","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=4111"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4111\/revisions"}],"predecessor-version":[{"id":5972,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4111\/revisions\/5972"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}