{"id":5579,"date":"2019-05-29T09:54:29","date_gmt":"2019-05-29T09:54:29","guid":{"rendered":"http:\/\/itatonline.org\/digest\/maharashtra-state-board-of-technical-education-v-ito-2019-176-itd-47-mum-trib\/"},"modified":"2019-11-03T04:53:04","modified_gmt":"2019-11-03T04:53:04","slug":"maharashtra-state-board-of-technical-education-v-ito-2019-176-itd-47-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maharashtra-state-board-of-technical-education-v-ito-2019-176-itd-47-mum-trib\/","title":{"rendered":"Maharashtra State Board of Technical Education.  v. ITO (2019) 176 ITD 47 \/ 200 TTJ 810\/ 182 DTR 89(Mum.)(Trib.)"},"content":{"rendered":"<p>Maharashtra State Board of Technical Education, a statutory body established under Maharashtra State Board of Technical Education Act, 1997, being under complete superintendence, and control of State Government financially as well as administratively fall under definition of &#8216;State&#8217; as per Article 12 of Constitution of India. Accordingly its income is not chargeable to tax and it is eligible for exemption. (AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(46) : Body or authority-Maharashtra State Board of Technical Education falls under definition of &#8216;State&#8217; as per Article 12 of Constitution and its income is eligible for exemption. [Art. 12, 289]<\/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-5579","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1rZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5579","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=5579"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5579\/revisions"}],"predecessor-version":[{"id":8066,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5579\/revisions\/8066"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}