{"id":518,"date":"2018-04-30T08:52:46","date_gmt":"2018-04-30T08:52:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/maharashtra-labour-welfare-board-v-ito-2018-168-itd-15-mum-trib\/"},"modified":"2018-04-30T08:52:46","modified_gmt":"2018-04-30T08:52:46","slug":"maharashtra-labour-welfare-board-v-ito-2018-168-itd-15-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maharashtra-labour-welfare-board-v-ito-2018-168-itd-15-mum-trib\/","title":{"rendered":"Maharashtra Labour Welfare Board  v. ITO (2018 ) 168 ITD 15  (Mum)  (Trib.)"},"content":{"rendered":"<p>Assessee-Association of persons was constituted for benefit of workers and labour in State of Maharashtra and it claimed  exemption u\/s .10(23AAA) of the Act.. Assessee has  raised additional ground  before the Tribunal that, no income tax is payable by assessee, as it is a &#8216;STATE&#8217;, and\/or agent of &#8216;STATE&#8217; and\/or instrumentality of &#8216;STATE&#8217; . Tribunal admitted the additional ground and set a side the matter to the Assessing Officer to decide the issue  de novo.  ( AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1): Appellate Tribunal- Additional ground \u2013 Agent of State- Not liable to be assessed \u2013 Additional ground was admitted and matter was seta side to the AO to decide accordance with law .[ S. 10(23AAA), 10(23C)(iv), Art . 289(1) ]<\/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-518","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8m","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/518","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=518"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/518\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}