{"id":9645,"date":"2020-02-07T06:24:30","date_gmt":"2020-02-07T06:24:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/hotel-centre-point-v-ito-2019-179-itd-737-guwahatitrib\/"},"modified":"2020-02-07T06:24:30","modified_gmt":"2020-02-07T06:24:30","slug":"hotel-centre-point-v-ito-2019-179-itd-737-guwahatitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hotel-centre-point-v-ito-2019-179-itd-737-guwahatitrib\/","title":{"rendered":"Hotel Centre Point v. ITO (2019) 179 ITD 737 (Guwahati)(Trib.)"},"content":{"rendered":"<p>Assessee, a partnership firm, claimed exemption under s.10(26) contending that partners of firm belonged to Khasi Scheduled Tribe and, thus, firm was entitled to said exemption. Dismissing the appeal the Tribunal held that, since partnership firm cannot be accepted as a member of Scheduled Tribe, assessee is not entitled to exemption. (AY. 2013-14, 2015 -2016)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(26) : Schedule Tribes\u2013Partnership  firm\u2013Not member of schedule Tribe-Not entitle to exemption. [S.10(26A),  Constitution of India, Art. 366]<\/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-9645","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2vz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9645","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=9645"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9645\/revisions"}],"predecessor-version":[{"id":9646,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9645\/revisions\/9646"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}