{"id":637,"date":"2018-05-04T00:46:46","date_gmt":"2018-05-04T00:46:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-serum-institute-of-india-research-foundation-2018-169-itd-271-pune-trib\/"},"modified":"2019-03-12T09:50:56","modified_gmt":"2019-03-12T09:50:56","slug":"ito-v-serum-institute-of-india-research-foundation-2018-169-itd-271-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-serum-institute-of-india-research-foundation-2018-169-itd-271-pune-trib\/","title":{"rendered":"ITO  v. Serum  Institute of India Research Foundation. (2018) 169 ITD 271 \/  195 TTJ 820 (Pune)  (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that , corpus contributions being capital receipts, cannot be charged to tax though the trust is not registered.( AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration \u2013Trust or institution- Corpus contributions being capital receipts, cannot be charged to tax though the trust is not registered [ S. 2(24)(iia),12AA ]<\/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-637","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ah","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/637","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=637"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/637\/revisions"}],"predecessor-version":[{"id":4334,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/637\/revisions\/4334"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}