{"id":574,"date":"2018-04-30T11:49:48","date_gmt":"2018-04-30T11:49:48","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-swapna-enterprise-2018-401-itr-488-253-taxman-531guj-hc\/"},"modified":"2018-07-02T09:50:03","modified_gmt":"2018-07-02T09:50:03","slug":"cit-v-swapna-enterprise-2018-401-itr-488-253-taxman-531guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-swapna-enterprise-2018-401-itr-488-253-taxman-531guj-hc\/","title":{"rendered":"CIT v.  Swapna Enterprise  (2018) 401 ITR 488 \/ 253 Taxman 531 \/166 DTR 51\/ 302 CTR 504 (Guj) (HC)"},"content":{"rendered":"<p>When language employed in both the sections are similar , interpretation given in one particular section has to be adopted<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpretation of taxing statutes \u2014 Similarity in language used in provisions.<\/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-574","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/574","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=574"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/574\/revisions"}],"predecessor-version":[{"id":1586,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/574\/revisions\/1586"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=574"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=574"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=574"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}