{"id":2215,"date":"2016-02-22T14:58:03","date_gmt":"2016-02-22T09:28:03","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=2215"},"modified":"2021-12-18T18:27:16","modified_gmt":"2021-12-18T12:57:16","slug":"corporate-and-professional-update-february-21-2016","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-21-2016\/","title":{"rendered":"corporate and professional update february 21, 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-69eaa4d6a4099\" 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-69eaa4d6a4099\"  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-21-2016\/#CORPORATE_AND_PROFESSIONAL_UPDATE_FEBRUARY_21_2016\" title=\"CORPORATE AND PROFESSIONAL UPDATE FEBRUARY \u00a021, 2016\">CORPORATE AND PROFESSIONAL UPDATE FEBRUARY \u00a021, 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-21-2016\/#INCOME_TAX_ACT\" title=\"INCOME TAX ACT\">INCOME TAX ACT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-21-2016\/#COMPANIES_ACT\" title=\"COMPANIES ACT\">COMPANIES ACT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-21-2016\/#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-5\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-21-2016\/#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-6\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-21-2016\/#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-7\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-21-2016\/#CUSTOMS_TARIFF_ACT\" title=\"CUSTOMS TARIFF ACT\">CUSTOMS TARIFF ACT<\/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-21-2016\/#CENVAT_CREDIT_RULES\" title=\"CENVAT CREDIT RULES\">CENVAT CREDIT RULES<\/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-21-2016\/#STATUTES\" title=\"STATUTES\">STATUTES<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3 style=\"text-align: justify;\"><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"color: #000080;\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/Untitled35.png\" rel=\"attachment wp-att-1765\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1765\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/Untitled35-300x109.png\" alt=\"Untitled35\" width=\"639\" height=\"233\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/Untitled35-300x109.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/Untitled35.png 723w\" sizes=\"(max-width: 639px) 100vw, 639px\" \/><\/a><\/span><\/h3>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"CORPORATE_AND_PROFESSIONAL_UPDATE_FEBRUARY_21_2016\"><\/span><span style=\"color: #000080;\">CORPORATE AND PROFESSIONAL UPDATE FEBRUARY \u00a021, 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 14A<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>EXPENDITURE INCURRED IN RELATION TO INCOME NOT INCLUDIBLE IN TOTAL INCOME<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #800000;\">Reassessment:<\/span>\u00a0<\/strong>Where assessee had disclosed all material facts relating to tax free dividend income at time of making the assessment, initiation of reassessment proceedings merely on basis of change of opinion that assessee did not offer any expenditure for disallowance under section 14A in respect of said income, was not sustainable &#8211; <em>[2016] 66 168 (Delhi)<\/em><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/taxation-on-income-from-equity-and-debt-mutual-fund\/\">More read: Taxation on Income from Equity and Debt Mutual Fund<\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 92C<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>TRANSFER PRICING &#8211; COMPUTATION OF ARM&#8217;S LENGTH PRICE<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Projected profits of subsequent years can&#8217;t be considered for working out the PLI under TNMM &#8211;\u00a0<em>[2016] 66 185 (Delhi &#8211; Trib.)<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #800000;\">Comparables and adjustments\/Comparables \u2013 General:<\/span>\u00a0<\/strong>Where TPO made an addition to assessee&#8217;s ALP in respect of pharmaceutical products exported to its AE since Commissioner (Appeals) deleted said addition without taking into account effect of provisions contained in Chapter X of Act, the matter was to be remanded back for disposal fresh &#8211; <em>[2016] 66 132 (Mumbai &#8211; Trib.)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>Comparables and adjustments\/Comparables \u2013 Illustrations: <\/strong><\/span>In the case of the assessee rendering non-binding investment advisory services to its AE, a company providing services of merchant banking and investment, could not be accepted as valid comparable while determining ALP &#8211; <em>[2016] 66 \u00a0130 (Mumbai &#8211; Trib.)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 153<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>INCOME ESCAPING ASSESSMENT &#8211; TIME LIMIT FOR COMPLETION OF REASSESSMENT<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>An extended period of limitation: <\/strong><\/span>Where in the writ petition, High Court gave direction to reconsider matter with regard to auditing books of account under section 142(2A), time taken by Commissioner to decide the matter in respect of auditing would stand excluded while computing period of limitation &#8211; <em>[2016] 66 taxman 138 (Allahabad)<\/em><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"COMPANIES_ACT\"><\/span><span style=\"color: #0000ff;\"><strong>COMPANIES ACT<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 235<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>INVESTIGATION INTO AFFAIRS OF COMPANY<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Where as per directions of Court a Special Investigating Team (SIT) was constituted comprising of officers of departments of Serious Fraud Investigation Office (SFIO) of Company Affairs under Ministry of Corporate Affairs, Government of India; Enforcement Directorate, Income-tax Department as well as Central Bureau of Investigation, SFIO segment of SIT would look into violations and would have supremacy over investigations under Companies Act and other constituents would look into violation of provisions of Laws\/Acts governing them and they would be within their rights to initiate appropriate actions under their respective Acts &#8211;\u00a0<em>[2016] 66<\/em><em>\u00a0<\/em><em>118 (Punjab &amp; Haryana)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 391<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>COMPROMISE AND ARRANGEMENT<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Where there was a representative union, duly recognized under Gujarat Industrial Relations Act, 1946, applicant committee of workers not being representative nor recognised union, would have no locus standi to appear as party respondent in company Petition &#8211;\u00a0<em>[2016] 66<\/em><em>\u00a0\u00a0<\/em><em>170 (Gujarat)<\/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: #00ccff;\"><strong>PROHIBITION OF ABUSE OF DOMINANT POSITION<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">CCI rejected the complaint filed by Meru Cabs against Uber for alleged conduct of unfair trade practice by providing heavy discounts to drivers and customers. CCI said that the fluctuating market share figures of the various players show that the competitive landscape in the relevant market is quite vibrant and dynamic and therefore, the radio taxi services market in Delhi is competitive in nature and UBER does not appear to be holding a dominant position in the relevant market therefore, no case of contravention is made out against Uber Group under Sections 3 or 4 of the Act &#8211;\u00a0<em>[2016] 66<\/em><em>\u00a0<\/em><em> 199 (CCI)<\/em><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"SERVICE_TAX\"><\/span><a href=\"https:\/\/carajput.com\/services-tax-registration.php\"><span style=\"color: #0000ff;\"><strong>SERVICE TAX<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 65(90a)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>TAXABLE SERVICES &#8211; RENTING OF IMMOVABLE PROPERTY SERVICES<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Where assessee had provided &#8216;leased vehicles&#8217; to its officials and had merely recovered from officials excessive expenses incurred on &#8216;leased vehicles&#8217; beyond entitlement of such officials, such recovery would not amount to &#8216;vehicle renting services to officials&#8217; and cannot be charged to Service tax &#8211;\u00a0<em>[2016] 66<\/em><em>\u00a0\u00a0<\/em><em>154 (New Delhi &#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: #00ccff;\"><strong>RECOVERY &#8211; OF DUTY OR TAX NOT LEVIED\/PAID OR SHORT-LEVIED\/PAID OR ERRONEOUSLY REFUNDED<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Where assessee availed cenvat credit on capital goods\/services installed\/availed in Jammu &amp; Kashmir by including premises of J&amp;K in centralized registration though no taxable services were provided in state of J&amp;K, by virtue of section 64(1) of Finance Act, 1994, extended period was applicable to demand duty tax &#8211;\u00a0<em>[2016] 66<\/em><em>\u00a0<\/em><em>128 (Kolkata &#8211; CESTAT)<\/em><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"CENTRAL_EXCISE_ACT\"><\/span><a href=\"https:\/\/carajput.com\/services-excise-registration.php\"><span style=\"color: #0000ff;\"><strong>CENTRAL EXCISE ACT<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 2(f)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>MANUFATURE \u2013 CLASSIFICATION<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Process involved in production of Gulabari &amp; Keora Water amounts to manufacture and these products are classifiable under Heading 33030020 and 33030030 respectively &#8211;\u00a0<em>[2016] 66<\/em><em>\u00a0<\/em><em>155 (New Delhi &#8211; CESTAT)<\/em><\/p>\n<p style=\"text-align: justify;\">Shilajit Capsules (Ayurvedic medicine) manufactured by assessee as per its own patented formula and not as per formula given in any Authoritative ayurvedic text, would be classified as PP medicine under heading 33049011 and not as generic ayurvedic medicine under heading 30.03 &#8211;\u00a0<em>[2016] 66<\/em><em>\u00a0\u00a0<\/em><em>155 (New Delhi &#8211; CESTAT)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 4A<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>VALUATION UNDER CENTRAL EXCISE &#8211; RETAIL SALE PRICE\/MRP BASED<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Where assessee has cleared goods to ultimate customer as per declared RSP (Retail Sale Price) and there is no flowback from retail seller to assessee, then, declared RSP cannot be challenged as incorrect &#8211;\u00a0<em>[2016] 66<\/em><em>\u00a0<\/em><em>136 (Chennai &#8211; CESTAT)<\/em><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"CUSTOMS_TARIFF_ACT\"><\/span><span style=\"color: #0000ff;\"><strong>CUSTOMS TARIFF ACT<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 3(1)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>CHARGE\/LEVY &#8211; ADDITIONAL DUTY OF CUSTOMS\/CVD<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">For purpose of payment of CVD equal to excise duty based on RSP, since there is no procedure under Customs Act to challenge RSP, hence, RSP can be challenged only as per section 4A of the Central Excise Act and rules made thereunder &#8211;\u00a0<em>[2016] 66<\/em><em>\u00a0<\/em><em>136 (Chennai &#8211; CESTAT)<\/em><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"CENVAT_CREDIT_RULES\"><\/span><span style=\"color: #0000ff;\"><strong>CENVAT CREDIT RULES<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>RULE 1<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>CENVAT CREDIT &#8211; SHORT TITLE, EXTENT AND COMMENCEMENT OF<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Cenvat Credit Rules do not apply on cenvat credit of service tax in state of Jammu &amp; Kashmir and, therefore, credit taken with respect to services availed in state of Jammu &amp; Kashmir has to be denied &#8211;\u00a0<em>[2016] 66 128 (Kolkata &#8211; CESTAT)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>RULE 9<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>CENVAT CREDIT &#8211; DOCUMENTS AND ACCOUNTS UNDER CENVAT<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Where details prescribed in rule 4A(1) of Service Tax Rules are available in a document, it will be a proper document for availing cenvat credit &#8211;\u00a0<em>[2016] 66<\/em><em>\u00a0<\/em><em> 128 (Kolkata &#8211; CESTAT)<\/em><\/p>\n<h3 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><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>DIRECT TAX LAWS<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Section 90 of the Income-tax Act, 1961 &#8211; Double Taxation Agreement &#8211; CBDT resolves disputes of RS.5000 crore under Mutual Agreement Procedure (MAP) of tax treaties &#8211;\u00a0<em>PRESS RELEASE, DATED 16-2-2016<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>CORPORATE LAWS<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Review of Offer for Sale (OfS) of Shares through Stock Exchange Mechanism &#8211;\u00a0<em>CIRCULAR NO.CIR\/MRD\/DP\/36\/2016, DATED 15-2-2016<\/em><\/p>\n<p style=\"text-align: justify;\">Notice inviting comments on the draft rules W.R.T. NCLT related provisions under the Companies Act, 2013 &#8211;<em>PRESS RELEASE, DATED 28-1-2016<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>INDIRECT TAX LAWS (ST,EX,CUS. &amp; (CST &amp; VAT))<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016 &#8211;\u00a0<em>NOTIFICATION NO.4\/2016-ST, DATED 15-2-2016<\/em><\/p>\n<p style=\"text-align: justify;\">The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; Hope the information will assist you in your Professional\u00a0endeavors. For query or help, contact:\u00a0<a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0or call at\u00a0011-233 433 33<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>CORPORATE AND PROFESSIONAL UPDATE FEBRUARY \u00a021, 2016 INCOME TAX ACT SECTION 14A EXPENDITURE INCURRED IN RELATION TO INCOME NOT INCLUDIBLE IN TOTAL INCOME Reassessment:\u00a0Where assessee had disclosed all material facts relating to tax free dividend income at time of making the assessment, initiation of reassessment proceedings merely on basis of change of opinion that assessee &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,9933,9,1,11],"tags":[9018,9156,9063,5,9038],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/2215"}],"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=2215"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/2215\/revisions"}],"predecessor-version":[{"id":20184,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/2215\/revisions\/20184"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=2215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=2215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=2215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}