{"id":5321,"date":"2019-05-02T09:48:47","date_gmt":"2019-05-02T09:48:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/process-cum-product-development-centre-v-acit-2019-175-itd-517-delhi-trib\/"},"modified":"2019-07-14T03:55:32","modified_gmt":"2019-07-14T03:55:32","slug":"process-cum-product-development-centre-v-acit-2019-175-itd-517-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/process-cum-product-development-centre-v-acit-2019-175-itd-517-delhi-trib\/","title":{"rendered":"Process-Cum-Product Development Centre v. ACIT  (2019) 175 ITD 517\/ 178 DTR 433 (Delhi) (Trib.)"},"content":{"rendered":"<p>Tribunal held that conducting various skill training programs for students to get placement, activities would fall within definition of education under section 2(15), hence\u00a0 entitle\u00a0 for exemption under S. 10(23C)(iiiab) of the Act. (AY. 2010-11 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(23C) : Educational institution-Skill training  programme\u2013 Placement activities-Entitle to exemption. [S. 2(15), 10(23C)(iiiab), 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":[1],"tags":[],"class_list":["post-5321","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1nP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5321","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=5321"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5321\/revisions"}],"predecessor-version":[{"id":6098,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5321\/revisions\/6098"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}