{"id":575,"date":"2018-04-30T11:51:05","date_gmt":"2018-04-30T11:51:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-manoj-kumar-singh-2018-402-itr-238-all-hc-2\/"},"modified":"2018-10-20T01:15:45","modified_gmt":"2018-10-20T01:15:45","slug":"cit-v-manoj-kumar-singh-2018-402-itr-238-all-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-manoj-kumar-singh-2018-402-itr-238-all-hc-2\/","title":{"rendered":"CIT  v. Manoj Kumar Singh. (2018) 402 ITR 238\/ 303 CTR 294\/ 167 DTR 179 (All) (HC)"},"content":{"rendered":"<p>When a provision is made in fiscal statute for the benefit of the assessee, in the absence of any express provision or a provision which by necessary implication gives a different impression, such provision which is beneficial to the assessee must be read and given effect to retroactively.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpretation of taxing statutes \u2014 Beneficial Provision \u2014 Retrospective application.<\/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-575","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9h","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/575","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=575"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/575\/revisions"}],"predecessor-version":[{"id":2611,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/575\/revisions\/2611"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}