{"id":2182,"date":"2016-02-15T14:36:41","date_gmt":"2016-02-15T09:06:41","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=2182"},"modified":"2021-12-01T17:03:36","modified_gmt":"2021-12-01T11:33:36","slug":"corporate-and-professional-update-february-10-2016-3","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-10-2016-3\/","title":{"rendered":"CORPORATE AND PROFESSIONAL UPDATE FEBRUARY 14, 2016"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69ea8ddc11bd4\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69ea8ddc11bd4\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-10-2016-3\/#CORPORATE_AND_PROFESSIONAL_UPDATE_FEBRUARY_14_2016\" title=\"CORPORATE AND PROFESSIONAL UPDATE FEBRUARY 14, 2016\">CORPORATE AND PROFESSIONAL UPDATE FEBRUARY 14, 2016<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-10-2016-3\/#INCOME_TAX_ACT\" title=\"INCOME TAX ACT\">INCOME TAX ACT<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-10-2016-3\/#VENTURE_CAPITAL_FUND\" title=\"VENTURE CAPITAL FUND\">VENTURE CAPITAL FUND<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-10-2016-3\/#TRANSFER_PRICING_%E2%80%93_COMPUTATION_OF_ARMS_LENGTH_PRICE\" title=\"TRANSFER PRICING &#8211; COMPUTATION OF ARM&#8217;S LENGTH PRICE\">TRANSFER PRICING &#8211; COMPUTATION OF ARM&#8217;S LENGTH PRICE<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-10-2016-3\/#COMPETITION_ACT\" title=\"COMPETITION ACT\">COMPETITION ACT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-10-2016-3\/#SARFAESI_ACT\" title=\"SARFAESI ACT\">SARFAESI ACT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-10-2016-3\/#SERVICE_TAX\" title=\"SERVICE TAX\">SERVICE TAX<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-10-2016-3\/#CENTRAL_EXCISE_ACT\" title=\"CENTRAL EXCISE ACT\">CENTRAL EXCISE ACT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-10-2016-3\/#CUSTOMS_ACT\" title=\"CUSTOMS ACT\">CUSTOMS ACT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-10-2016-3\/#SERVICE-TAX_RULES\" title=\"SERVICE-TAX RULES\">SERVICE-TAX RULES<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-10-2016-3\/#STATUTES\" title=\"STATUTES\">STATUTES<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled22A-1.png\" rel=\"attachment wp-att-1732\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1732\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled22A-1-300x151.png\" alt=\"Untitled22A\" width=\"797\" height=\"401\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled22A-1-300x151.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled22A-1.png 475w\" sizes=\"(max-width: 797px) 100vw, 797px\" \/><\/a><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"CORPORATE_AND_PROFESSIONAL_UPDATE_FEBRUARY_14_2016\"><\/span><span style=\"color: #000080;\">CORPORATE AND PROFESSIONAL UPDATE FEBRUARY 14, 2016<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"INCOME_TAX_ACT\"><\/span><a href=\"https:\/\/www.caindelhiindia.com\/blog\/implication-of-cash-transaction-under-income-tax-act\/\"><span style=\"color: #0000ff;\"><strong>INCOME TAX ACT<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 10(23FB)<\/strong><\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"VENTURE_CAPITAL_FUND\"><\/span><span style=\"color: #800000;\"><strong>VENTURE CAPITAL FUND<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>Claim of exemption :\u00a0<\/strong><\/span>In terms of <a href=\"https:\/\/carajput.com\/blog\/category\/sebi\/\">SEBI<\/a> (Alternative Investment Funds) Regulation, 2012, &#8216;corpus&#8217; means amount committed by investors and, thus, where assessee fund did not invest more than 25 per cent of amount so committed by investors in only one venture capital undertaking, its claim for exemption under section 10(23FB) was to be allowed &#8211;\u00a0<em>[2016] 66 \u00a035 (Mumbai &#8211; Trib.)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 11<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>CHARITABLE OR RELIGIOUS TRUST &#8211; EXEMPTION OF INCOME FROM PROPERTY HELD UNDER<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>Application of income :\u00a0<\/strong><\/span>Mere deposit of surplus funds in FDRs cannot be treated as application of fund for charity as per section 11(1)(a) but there has to be nexus between investment in FDRs and achievement of charitable objects of assessee &#8211;\u00a0<em>[2016] 66 12 (Chandigarh &#8211; Trib.)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 43B<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>BUSINESS DISALLOWANCE &#8211; CERTAIN DEDUCTIONS TO BE ALLOWED ONLY ON ACTUAL PAYMENT<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>Sales tax on excise duty :\u00a0<\/strong><\/span>Where assessee had directly deposited excise duty payable on goods, he will be entitled to benefit of deduction of sales tax payable on excise duty component in assessment years in question as sales tax on excise duty is a part of sale price &#8211;\u00a0<em>[2015] 62 \u00a0278 (SC)<\/em><\/p>\n<p>Read our articles: \u00a0<a href=\"https:\/\/carajput.com\/blog\/relevant-parts-of-the-honorable-fm-press-conference\/\">Top Taxation Relaxation to MSMS<\/a><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/international-taxation\/\">Highlights of International Taxation<\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 80HHC<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>DEDUCTIONS \u2013 EXPORTERS<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #00ccff;\">Rectification of mistake :<\/span>\u00a0<\/strong>An omission to produce auditor&#8217;s certificate for claiming deduction under section 80HHC is as much a mistake as an omission to take note of a record which can be rectified under section 154 &#8211;\u00a0<em>[2016] 66 37 (Madras)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 92C<\/strong><\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"TRANSFER_PRICING_%E2%80%93_COMPUTATION_OF_ARMS_LENGTH_PRICE\"><\/span><span style=\"color: #800000;\"><strong>TRANSFER PRICING &#8211; COMPUTATION OF ARM&#8217;S LENGTH PRICE<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #00ccff;\">Comparables and adjustments\/Comparables \u2013 Illustrations :<\/span>\u00a0<\/strong>In case of assessee rendering software development services to its AE, Company engaged in providing call centre services and company which had outsourced considerable portion of its business, could not be accepted as valid comparables while determining ALP &#8211;\u00a0<em>[2016] 66 \u00a020 (Bangalore &#8211; Trib.)<\/em><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #00ccff;\">A Comparables and adjustments\/Adjustments &#8211; Capacity utilization:<\/span>\u00a0<\/strong>For purpose of benchmarking international transactions, it is imperative that the effect of underutilization of capacity\/excess fixed costs is eliminated while computing the operating margins of the assessee &#8211; <em>[2016] 66 \u00a020 (Bangalore &#8211; Trib.)<\/em><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #00ccff;\">Comparables and adjustments\/ Comparables\/Illustrations:<\/span>\u00a0<\/strong>A company in the business of hiring and chartering of ships\/vessels cannot be compared to a company engaged in the provision of facilitation support services &#8211; <em>[2016] 66 \u00a054 (Mumbai &#8211; Trib.)<\/em><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #00ccff;\">The Comparables and adjustments\/Adjustments \u2013 Interest:<\/span>\u00a0<\/strong>Where assessee, an Indian company, advanced interest-free loan to its foreign subsidiary, it was LIBOR which had to be considered while determining arm&#8217;s length interest rate &#8211; <em>[2016] 66 \u00a055 (Bangalore &#8211; Trib.)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 254<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>APPELLATE TRIBUNAL &#8211; POWERS OF<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>Powe of rectification : <\/strong><\/span>It would be noticed that the power under rule 12 of ITAT Rules to either reject a memorandum of appeal or return it for correction if the memorandum of appeal is not in the prescribed form. It is only after the memorandum of appeal is put in the prescribed form that it has to be represented for acceptance under rule 7 &#8211; <em>[2016] 66 52 (Bombay)<\/em><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"COMPETITION_ACT\"><\/span><span style=\"color: #0000ff;\"><strong>COMPETITION ACT<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 4<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>PROHIBITION OF ABUSE OF DOMINANT POSITION<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Where there were large number of players in relevant market for services of development and sale of commercial space in Gurgaon, OP Group i.e., DLF, did not have ability to influence conditions of competition in relevant market and, therefore, DLF did not have a dominant position in relevant market in terms of section 4 &#8211;<em>[2016] 66 \u00a023 (CCI)<\/em><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"SARFAESI_ACT\"><\/span><span style=\"color: #0000ff;\"><strong>SARFAESI ACT<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 13<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>ENFORCEMENT OF SECURITY INTEREST<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Where petitioner-bank was prevented from taking absolute and exclusive control of subject premises despite order of Chief Metropolitan Magistrate under section 14 of SARFAESI Act, due to an interim order passed by Court but subsequently said interim order merged in final order passed by High Court in favour of petitioner, it was entitled for restitution and Police officers were directed to provide assistance to petitioner &#8211;\u00a0<em>[2016] 66 \u00a046 (Andhra Pradesh)<\/em><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"SERVICE_TAX\"><\/span><span style=\"color: #0000ff;\"><strong>SERVICE TAX<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 65(19)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>TAXABLE SERVICES &#8211; BUSINESS AUXILIARY SERVICES<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">In case of multilevel marketers, profit earned on direct marketing (sale and purchase of goods along with turnover-based discount\/commission) cannot be charged to service tax; however, commission on downline marketing by sponsoring sub-distributors would be liable to service tax &#8211;\u00a0<em>[2016] 66 \u00a077 (Chennai &#8211; CESTAT)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 73<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>RECOVERY &#8211; OF DUTY OR TAX NOT LEVIED\/PAID OR SHORT-LEVIED\/PAID OR ERRONEOUSLY REFUNDED &#8211; INVOCATION OF EXTENDED PERIOD OF LIMITATION<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Where fact of transfer of predecessor&#8217;s PLA balance to successor&#8217;s account was informed by successor to department, then, department could not allege suppression and could not, therefore, invoke extended period to deny said transfer &#8211;\u00a0<em>[2016] 66 34 (Ahmedabad &#8211; CESTAT)<\/em><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"CENTRAL_EXCISE_ACT\"><\/span><span style=\"color: #0000ff;\"><strong>CENTRAL EXCISE ACT<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 35B<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>APPEALS &#8211; MAINTABILITY OF &#8211; APPELLATE TRIBUNAL<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Where issue of time-bar was not raised in earlier proceedings and said fact was duly recorded in remand order of Tribunal passed in earlier proceedings, then, in remand proceedings, assessee could not raise settled issue viz. time-bar aspect before Tribunal &#8211;\u00a0<em>[2016] 66 \u00a058 (Kolkata &#8211; CESTAT)<\/em><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"CUSTOMS_ACT\"><\/span><span style=\"color: #0000ff;\"><strong>CUSTOMS ACT<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 14<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>LEVY OF DUTY &#8211; VALUATION OF GOODS<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Ship demurrage charges paid by assessee\/importer on import of goods were not liable to be included in assessable value of goods imported for customs duty purposes &#8211;\u00a0<em>[2016] 66 \u00a0108 (SC)<\/em><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"SERVICE-TAX_RULES\"><\/span><span style=\"color: #0000ff;\"><strong>SERVICE-TAX RULES<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>RULE 6<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>PAYMENT &#8211; SERVICE TAX<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">PLA balance of predecessor can be transferred and utilized by successor for payment of its service tax dues &#8211;<em>[2016] 66 \u00a034 (Ahmedabad &#8211; CESTAT)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>CENVAT CREDIT RULES<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">RULE 3<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>CENVAT CREDIT \u2013 GENERAL<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Where assessee availed Cenvat credit on invoices issued by one &#8216;R&#8217; and Adjudicating Authority relying on statement of &#8216;R&#8217; disallowed Cenvat credit alleging that goods as per these invoices were not actually received by assessee, since Adjudicating Authority had not succeeded in establishing guilt on part of assessee, disallowance of Cenvat credit was unjustified &#8211;\u00a0<em>[2016] 66 \u00a073 (New Delhi &#8211; CESTAT)<\/em><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"STATUTES\"><\/span><span style=\"color: #0000ff;\"><strong>STATUTES<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>CORPORATE LAWS<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Appellate Tribunal for Forfeited Property (Procedure for Appointment of Chairman) Rules, 2016 &#8211;<em>NOTIFICATION NO. GSR 138(E) [F.NO.A.12011\/1\/2015-SO (CA)], DATED 2-2-2016<\/em><\/p>\n<p style=\"text-align: justify;\">For query or help, contact: <a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0or call at 9555555480<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CORPORATE AND PROFESSIONAL UPDATE FEBRUARY 14, 2016 INCOME TAX ACT SECTION 10(23FB) VENTURE CAPITAL FUND Claim of exemption :\u00a0In terms of SEBI (Alternative Investment Funds) Regulation, 2012, &#8216;corpus&#8217; means amount committed by investors and, thus, where assessee fund did not invest more than 25 per cent of amount so committed by investors in only one &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,172,9],"tags":[9065,162,9063,5,333,9064,9038,322,9016],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/2182"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=2182"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/2182\/revisions"}],"predecessor-version":[{"id":19330,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/2182\/revisions\/19330"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=2182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=2182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=2182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}