{"id":52582,"date":"2025-04-05T10:53:58","date_gmt":"2025-04-05T05:23:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/paradip-port-authority-v-dy-cit-2024116-itr-1-2025-170-taxmann-com-713-cuttacktrib\/"},"modified":"2025-04-05T10:53:58","modified_gmt":"2025-04-05T05:23:58","slug":"paradip-port-authority-v-dy-cit-2024116-itr-1-2025-170-taxmann-com-713-cuttacktrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/paradip-port-authority-v-dy-cit-2024116-itr-1-2025-170-taxmann-com-713-cuttacktrib\/","title":{"rendered":"Paradip Port Authority v.Dy. CIT (2024)116 ITR 1 \/ [2025] 170 taxmann.com 713 (Cuttack)(Trib)"},"content":{"rendered":"<p>Held that registration has\u00a0 been granted registration under section\u00a012A\u00a0with effect from April 1, 2002 and the income is\u00a0 applied for the designated purposes per law. Revision order is quashed. (AY.2003-04 to 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Granted registration and income  is applied for designated purposes-Exercise of revisional jurisdiction is not valid. [S. 11, 12A, 12AA]  <\/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-52582","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dG6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52582","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=52582"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52582\/revisions"}],"predecessor-version":[{"id":52583,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52582\/revisions\/52583"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}