{"id":60526,"date":"2026-06-05T19:34:35","date_gmt":"2026-06-05T14:04:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/national-co-operative-development-corporation-v-acit-2026-484-itr-193-308-taxman-168-348-ctr-83-sc-editorial-editorial-national-co-operative-development-corporation-v-acit-2012-204-taxm\/"},"modified":"2026-06-05T19:34:35","modified_gmt":"2026-06-05T14:04:35","slug":"national-co-operative-development-corporation-v-acit-2026-484-itr-193-308-taxman-168-348-ctr-83-sc-editorial-editorial-national-co-operative-development-corporation-v-acit-2012-204-taxm","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/national-co-operative-development-corporation-v-acit-2026-484-itr-193-308-taxman-168-348-ctr-83-sc-editorial-editorial-national-co-operative-development-corporation-v-acit-2012-204-taxm\/","title":{"rendered":"National Co-Operative Development Corporation v. ACIT (2026) 484 ITR 193\/ 308 Taxman 168 \/ 348 CTR 83 (SC) Editorial : Editorial : National Co-operative Development Corporation v. ACIT [2012] 204 Taxman 6 \/[2013] 356 ITR 184 (Delhi) (HC) affirmed."},"content":{"rendered":"<p>A judgment based on the old, broader law cannot be used to interpret the new, stricter provision.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpretation of taxing statutes-Strict interpretation-Precedent-Judgment based on old, broader law cannot be used to interpret new, stricter provision.[S.36(1)(vii)] <\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60526","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fKe","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60526","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=60526"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60526\/revisions"}],"predecessor-version":[{"id":60527,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60526\/revisions\/60527"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}