{"id":47082,"date":"2024-10-17T12:04:54","date_gmt":"2024-10-17T06:34:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-e-v-india-trade-promotion-organization-2024-299-taxman-454-338-ctr-875-sc-editorial-cit-e-v-india-trade-promotion-organisation-2023454-itr-799-294-taxman-1-sc\/"},"modified":"2024-10-17T12:04:54","modified_gmt":"2024-10-17T06:34:54","slug":"cit-e-v-india-trade-promotion-organization-2024-299-taxman-454-338-ctr-875-sc-editorial-cit-e-v-india-trade-promotion-organisation-2023454-itr-799-294-taxman-1-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-e-v-india-trade-promotion-organization-2024-299-taxman-454-338-ctr-875-sc-editorial-cit-e-v-india-trade-promotion-organisation-2023454-itr-799-294-taxman-1-sc\/","title":{"rendered":"CIT (E) v. India Trade Promotion Organization (2024) 299 Taxman 454\/338 CTR 875 (SC) Editorial : CIT (E) v. India Trade Promotion Organisation (2023)454 ITR 799 \/ 294 taxman 1 (SC)"},"content":{"rendered":"<p>The High Court, following its decision in the assessee\u2019s case in India Trade Promotion Organization v. DGIT (E) [2015] 371 ITR 333 (Delhi)(HC) held that the Tribunal did not err in granting exemption to the assessee under section\u00a010(23C)(iv)\u00a0of the\u00a0Income-tax Act, 1961\u00a0for the AY. 2009-10, 2010-11 and 2011-12. SLP of Revenue was dismissed.\u00a0 Review petition of Revenue is dismissed on account of delay as well as on merits. (AY. 2009-10 to 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(23C) : Educational institution-Charitable purpose-Order of High Court affirmed-SLP of Revenue is dismissed-Delay of 247b days-Review petition is dismissed on account of delay as well as on merits.  [S. 2(15), 10(23C)(iv), Art. 136] <\/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-47082","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cfo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47082","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=47082"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47082\/revisions"}],"predecessor-version":[{"id":47083,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47082\/revisions\/47083"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47082"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47082"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47082"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}