{"id":7715,"date":"2019-10-09T11:57:24","date_gmt":"2019-10-09T11:57:24","guid":{"rendered":"http:\/\/itatonline.org\/digest\/satluj-shiksha-samiti-v-cit-2019-264-taxman-315-phhc\/"},"modified":"2019-11-30T09:17:18","modified_gmt":"2019-11-30T09:17:18","slug":"satluj-shiksha-samiti-v-cit-2019-264-taxman-315-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/satluj-shiksha-samiti-v-cit-2019-264-taxman-315-phhc\/","title":{"rendered":"Satluj Shiksha Samiti v. CIT  (2019) 264 Taxman 315\/ 311 CTR 244 (P&#038;H)(HC )"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that,\u00a0\u00a0 annual receipts from fee, interest\u00a0 and addition as cash credits exceeded Rs one crore and\u00a0 prior approval of CCIT\u00a0\u00a0 was not\u00a0 taken. Accordingly the denial of exemption is held to be justified.( AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(23C) : Educational institution-Child education-Annual receipts from fee, interest  and addition as cash credits exceeded Rs one crore\u2013Prior approval was taken by CCIT\u2013Denial of exemption is held to be justified. [S. 10 (23C)(iiad), 68]<\/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-7715","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-20r","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7715","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=7715"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7715\/revisions"}],"predecessor-version":[{"id":8405,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7715\/revisions\/8405"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}