{"id":5430,"date":"2019-05-17T09:49:18","date_gmt":"2019-05-17T09:49:18","guid":{"rendered":"http:\/\/itatonline.org\/digest\/film-nagar-cultural-center-v-dcit-2019-175-itd-712-hyd-trib\/"},"modified":"2019-05-17T09:49:18","modified_gmt":"2019-05-17T09:49:18","slug":"film-nagar-cultural-center-v-dcit-2019-175-itd-712-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/film-nagar-cultural-center-v-dcit-2019-175-itd-712-hyd-trib\/","title":{"rendered":"Film Nagar Cultural Center v. DCIT (2019) 175 ITD 712  (Hyd.)  (Trib.)"},"content":{"rendered":"<p>The Tribunal held that the assessee AOP had carried on its activities on commercial basis without making any distinction between members or non-members and had never claimed any benefit under mutuality. Accordingly the AO was unjustified in treating assessee as mutual entity suo motu and treating the part of receipt as mutuality .\u00a0 (AY.2008-09 to 2015-16 )\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax\u2013Association of persons-Mutuality- Assessee  is not claimed the benefit of mutuality-AO cannot  suo motu  assessee the part of income as mutuality. [S. 2(31)(v)]<\/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-5430","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1pA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5430","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=5430"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5430\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5430"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5430"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}