{"id":8302,"date":"2019-11-20T00:47:12","date_gmt":"2019-11-20T00:47:12","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-e-v-gs1-india-formerly-ean-india-2019-266-taxman-279-delhi-hc-editorial-slp-is-granted-to-the-revenue-cit-e-v-gs1-india-formerly-ean-india-2019-266-taxman-278-s\/"},"modified":"2019-11-20T00:47:12","modified_gmt":"2019-11-20T00:47:12","slug":"cit-e-v-gs1-india-formerly-ean-india-2019-266-taxman-279-delhi-hc-editorial-slp-is-granted-to-the-revenue-cit-e-v-gs1-india-formerly-ean-india-2019-266-taxman-278-s","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-e-v-gs1-india-formerly-ean-india-2019-266-taxman-279-delhi-hc-editorial-slp-is-granted-to-the-revenue-cit-e-v-gs1-india-formerly-ean-india-2019-266-taxman-278-s\/","title":{"rendered":"CIT ( E )   v.  GS1 India (Formerly Ean India) (2019) 266 Taxman 279 ( Delhi) (HC)   Editorial : SLP is granted to the revenue ; CIT ( E)    v.  GS1 India (Formerly Ean India) (2019) 266 Taxman 278 (SC)"},"content":{"rendered":"<p>Tribunal\u00a0 held that\u00a0 the\u00a0 assessee\u00a0 being \u00a0\u00a0a charitable trust within meaning of section 2(15) entitled to benefit under section 10(23C)(iv) of the Act. Order of the Tribunal is affirmed by High Court\u00a0 . (Followed CIT v GSI India (ITA No\u00a0 691 of 2017 dt .16 -02 2018\u00a0 and GSI India v .DCIT ( WP No. 7797 of 2009 dt 26 -09 2013)\u00a0 ( AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10 (23C): Educational institution-  charitable trust \u2013 Entitle to exemption .[ S.2(15) ,10(23C)(iv) ,  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-8302","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-29U","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8302","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=8302"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8302\/revisions"}],"predecessor-version":[{"id":8303,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8302\/revisions\/8303"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}