{"id":963,"date":"2015-12-30T10:53:02","date_gmt":"2015-12-30T10:53:02","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=963"},"modified":"2021-11-23T12:49:54","modified_gmt":"2021-11-23T07:19:54","slug":"corporate-and-professional-update-december-23-2015","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/corporate-and-professional-update-december-23-2015\/","title":{"rendered":"CORPORATE AND PROFESSIONAL UPDATE DECEMBER 23, 2015"},"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-69d2b77902501\" 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-69d2b77902501\"  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-december-23-2015\/#CORPORATE_AND_PROFESSIONAL_UPDATE_DECEMBER_23_2015\" title=\"CORPORATE AND PROFESSIONAL UPDATE DECEMBER 23, 2015\">CORPORATE AND PROFESSIONAL UPDATE DECEMBER 23, 2015<\/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-december-23-2015\/#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-december-23-2015\/#COMPANIES_ACT\" title=\"COMPANIES ACT\">COMPANIES ACT<\/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-december-23-2015\/#CENTRAL_EXCISE_ACT\" title=\"CENTRAL EXCISE ACT\">CENTRAL EXCISE ACT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-december-23-2015\/#CUSTOMS_ACT\" title=\"CUSTOMS ACT\">CUSTOMS ACT<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><\/h2>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/14.png\" rel=\"attachment wp-att-1518\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1518\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/14-300x172.png\" alt=\"14\" width=\"822\" height=\"471\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/14-300x172.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/14-768x441.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/14.png 876w\" sizes=\"(max-width: 822px) 100vw, 822px\" \/><\/a><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"CORPORATE_AND_PROFESSIONAL_UPDATE_DECEMBER_23_2015\"><\/span><span style=\"color: #000080;\"><strong>CORPORATE AND PROFESSIONAL UPDATE DECEMBER 23, 2015<\/strong><\/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: #000000;\"><strong>INCOME TAX ACT<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>SECTION 2(22)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>DEEMED DIVIDEND<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #993300;\"><strong>Inflated Purchases :\u00a0<\/strong><\/span>Payment of money by inflating purchases cannot be construed as loan or advance within meaning of section 2(22)(e) &#8211;\u00a0<span style=\"color: #3366ff;\"><em>[2015] 64\u00a0<\/em><em>\u00a088 (Chennai \u2013 Trib.)<\/em><\/span><\/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 style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>SECTION 28(i)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>BUSINESS INCOME &#8211; YEAR IN WHICH CHARGEABLE<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #993300;\">Year of accrual :<\/span>\u00a0<\/strong>Where assessee advanced individual home loans, profits could be brought to tax only when recoveries are made from individual borrowers &#8211;\u00a0<span style=\"color: #3366ff;\"><em>[2015] 64\u00a0<\/em><em>\u00a090 (Ahmedabad \u2013 Trib.)<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>SECTION 32<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>DEPRECIATION &#8211; ALLOWANCE\/RATE OF<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #993300;\">Leased assets :<\/span>\u00a0<\/strong>Where an assessee is a legal owner of assets covered by sale and lease back transactions and has used it in course of his business, he is eligible to depreciation; use in leasing business is also a use of the asset &#8211;\u00a0<span style=\"color: #3366ff;\"><em>[2015] 64\u00a0<\/em><em>\u00a090 (Ahmedabad \u2013 Trib.)<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>SECTION 36(1)(vii)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>BAD DEBTS<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #993300;\"><strong>For the purpose of business :\u00a0<\/strong><\/span>Where assessee-company advanced money to another company in ordinary course of its business activity of finance and interest on it was assessed as its business income and on issue of debenture by said company amount due to said company could be written off under section 36(1)(vii) &#8211;<span style=\"color: #3366ff;\">\u00a0<em>[2015] 64<\/em><em>\u00a090 (Ahmedabad \u2013 Trib.)<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>SECTION 43B<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>BUSINESS DISALLOWANCE &#8211; CERTAIN DEDUCTION TO BE ALLOWED ONLY ON ACTUAL PAYMENT<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #993300;\">Payment, connotation of :<\/span>\u00a0<\/strong>When pursuant to settlement creditor agreed to convert a portion of interest into shares, it must be treated as extinguishment of liability for purpose of section 43B &#8211;<span style=\"color: #3366ff;\">\u00a0<em>[2015] 64\u00a0<\/em><em>\u00a065 (Delhi)<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>SECTION 47<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>CAPITAL GAINS &#8211; TRANSACTIONS NOT REGARDED AS TRANSFER<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #993300;\"><strong>Reassessment :\u00a0<\/strong><\/span>Where assessee had shown gift of shares to a company, merely because assessee had been called upon by Assessing Officer for verification of value of shares in terms of section 47(iii), it would not enable revenue to resort to section 147 &#8211;\u00a0<span style=\"color: #3366ff;\"><em>[2015] 64\u00a0<\/em><em>\u00a092 (Bombay)<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>SECTION 69<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>UNEXPLAINED INVESTMENTS<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #993300;\">Borrowed funds :<\/span>\u00a0<\/strong>Where Commissioner (Appeals) held that investment in properties were made out of borrowed funds, but details of borrowed funds and its nexus for making investments were not examined, addition under section 69 could not be made &#8211;\u00a0<span style=\"color: #3366ff;\"><em>[2015] 64\u00a0<\/em><em>\u00a088 (Chennai \u2013 Trib.)<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>SECTION 92C<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>TRANSFER PRICING &#8211; COMPUTATION OF ARM\u2019S LENGTH PRICE<\/strong><\/p>\n<p style=\"text-align: justify;\">Where the Revenue has been unable to demonstrate some tangible material that there is an international transaction involving AMP expenses between Indian subsidiary and foreign parent, the Revenue cannot proceed to determine ALP of AMP expenses by inferring the existence of an international transaction based on the bright line test &#8211;\u00a0<span style=\"color: #3366ff;\"><em>[2015] 64\u00a0<\/em><em>\u00a0324 (Delhi)<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #993300;\"><strong>Comparables and adjustments\/Comparables \u2013 Illustrations :\u00a0<\/strong><\/span>Assessee, which was rendering engineering support services including related design and drawing as per specification of its foreign AE, could not be compared with a company which was engaged in functions of Third Party Inspections (TPI), certification of equipment supplied by vendors and installation of work of contractors of ONGC, other government departments and private sector undertakings &#8211;\u00a0<span style=\"color: #3366ff;\"><em>[2015] 64\u00a0<\/em><em>\u00a0160 (Delhi \u2013 Trib.)<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>SECTION 201<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong><a href=\"https:\/\/carajput.com\/tds.php\">DEDUCTION OF TAX AT SOURCE<\/a> &#8211; CONSEQUENCE OF FAILURE TO DEDUCT OR PAY<\/strong><\/p>\n<p style=\"text-align: justify;\">Before 1.4.2010, there was no limitation period under Section 201 of the Act for initiating action on TDS default. It was only by the Finance Act, 2009, the sub-section (3) to section 201 was inserted to provide for a period of limitation of &#8211;\u00a0<span style=\"color: #3366ff;\"><em>[2015] 64\u00a0<\/em><em>\u00a0325 (Karnataka)<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>SECTION 254<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>APPELLATE TRIBUNAL &#8211; POWERS OF<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #993300;\">Power of rectification :<\/span>\u00a0<\/strong>Where on merits Tribunal had recorded finding that order passed by Assessing Officer was one within provisions of section 237, revenue could not challenge said finding in guise of rectification of order &#8211;\u00a0<span style=\"color: #3366ff;\"><em>[2015] 64\u00a0<\/em><em>\u00a063 (Madras)<\/em><\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"COMPANIES_ACT\"><\/span><strong>COMPANIES ACT<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>SECTION 397<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>OPPRESSION AND MISMANAGEMENT<\/strong><\/p>\n<p style=\"text-align: justify;\">Disputes raised in a properly \ufb01led petition under sections 397, 398, 402 and 403 are not referable to arbitration in accordance with agreement between parties &#8211;\u00a0<span style=\"color: #3366ff;\"><em>[2015] 64\u00a0<\/em><em>\u00a0176 (CLB &#8211; New Delhi)<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>SARFAESI ACT<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>SECTION 2(zd)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>SECURED CREDITOR<\/strong><\/p>\n<p style=\"text-align: justify;\">Whether the respondent-debenture trustee of three debenture holders viz., (LIC, Canara Band and Oriental Bank of Commerce), which was neither a bank nor a financial institution and was not even registered as Securitisation company u\/s 3 of SARFAESI could be treated as a secured creditor within the meaning of section 2(zd) of the SARFAESI Act? If yes, whether it can invoke the provision of SARFAESI for enforcement of security interest? &#8211;<span style=\"color: #3366ff;\"><em>[2015] 64\u00a0<\/em><em>\u00a0326 (Andhra Pradesh)<\/em><\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"CENTRAL_EXCISE_ACT\"><\/span><a href=\"https:\/\/carajput.com\/services-excise-registration.php\"><strong>CENTRAL EXCISE ACT<\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>SECTION 3A<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>CHARGE\/LEVY &#8211; EXCISE DUTY BASED ON PRODUCTION CAPACITY<\/strong><\/p>\n<p style=\"text-align: justify;\">In context of capacity based excise duty, there is difference between &#8216;temporary non-production for 15 days or more&#8217; and &#8216;closure of factory&#8217;; in case of &#8216;closure of factory&#8217; for even 6 days, assessee cannot be made liable to pay duty and if duty has already been paid, same is liable to be refunded back to assessee &#8211;\u00a0<span style=\"color: #3366ff;\"><em>[2015] 64<\/em><em>\u00a0102 (Ahmedabad \u2013 CESTAT)<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>SECTION 11AA<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>INTEREST &#8211; ON DELAYED PAYMENT OF DUTY\/TAX<\/strong><\/p>\n<p style=\"text-align: justify;\">Where assessee asks department to clarify applicability of exemption and in absence of clarification, proceeds with payment of duty along with benefit of Cenvat credit, then, assessee cannot be said to have &#8216;wrongly taken&#8217; credit; hence, even if said goods are later clarified to be exempted and assessee is made to reverse credit, assessee is not liable to pay interest on reversed Cenvat credit &#8211;\u00a0<span style=\"color: #3366ff;\"><em>[2015] 64\u00a0<\/em><em>\u00a0148 (Andhra Pradesh)<\/em><\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"CUSTOMS_ACT\"><\/span><strong>CUSTOMS ACT<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>SECTION 14<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>VALUATION OF IMPORTED GOODS &#8211; TRANSACTION VALUE \u2013 GENERAL<\/strong><\/p>\n<p style=\"text-align: justify;\">In case of undervaluation of goods imported at Chennai port, imports of same goods made by assessee himself at Mumbai port may be regarded as &#8216;identical\/similar goods&#8217; and may be used to determine customs value of imports at Chennai &#8211;<span style=\"color: #3366ff;\">\u00a0<em>[2015] 64\u00a0<\/em><em>\u00a024 (SC)<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>CENVAT CREDIT RULES<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>RULE 2(1)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>CENVAT CREDIT &#8211; INPUT SERVICE &#8211; EVENT MANAGEMENT SERVICES<\/strong><\/p>\n<p style=\"text-align: justify;\">Event management services availed by advertising agency to procure advertising space in shows, etc. organized by such event managers, is eligible for input service credit in hands of such advertising agency &#8211;\u00a0<span style=\"color: #3366ff;\"><em>[2015] 64<\/em><em>\u00a0153 (New Delhi \u2013 CESTAT)<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>STATUTES<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>DIRECT TAX LAWS<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Section 6 of the Income-tax Act, 1961 \u2013 Residential Status &#8211; Draft guiding Principles for determination of Place Of Effective Management (Poem) Of A Company &#8211;\u00a0<span style=\"color: #3366ff;\"><em>LETTER [F.NO.142\/11\/2015-TPL], DATED 23-12-2015<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>CORPORATE LAWS<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2015 \u2013 Amendment in Regulation 34 &#8211;\u00a0<span style=\"color: #3366ff;\"><em>NOTIFICATION NO.SEBI\/LAD-NRO\/GN\/2015-16\/27, DATED 22-12-2015<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">IRDAI (Issuance of Capital by Indian Insurance Companies Transacting other than Life Insurance Business) Regulations, 2015 &#8211;\u00a0<span style=\"color: #3366ff;\"><em>NOTIFICATION F.NO.IRDAI\/REG\/21\/111\/2015, DATED 15-12-2015<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">Registration and submission of information to CBDT for compliance with obligations under Foreign Account Tax Compliance Act (FATCA)\/Common Reporting Standards (CRS) &#8211;\u00a0<span style=\"color: #3366ff;\"><em>CIRCULAR NO.IRDA\/F&amp;A\/CIR\/GLD\/222\/12\/2015, DATED 21-12-2015<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">Sixth Meeting of International Advisory Board of SEBI &#8211;\u00a0<span style=\"color: #3366ff;\"><em>PRESS RELEASE NO.297\/2015, DATED 23-12-2015<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">Debts Recovery Appellate Tribunal, Allahabad (Court Master) Recruitment Rules, 2015 &#8211;\u00a0<span style=\"color: #3366ff;\"><em>NOTIFICATION NO. GSR 960(E) [F.NO.5\/3\/2015-DRT], DATED 11-12-2015<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">Debts Recovery Appellate Tribunal, Mumbai (Court Master) Recruitment Rules, 2015 &#8211;\u00a0<span style=\"color: #3366ff;\"><em>NOTIFICATION NO. GSR 961(E) [F.NO.5\/3\/2015-DRT], DATED 11-12-2015<\/em><\/span><\/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 9555555480<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CORPORATE AND PROFESSIONAL UPDATE DECEMBER 23, 2015 INCOME TAX ACT SECTION 2(22) DEEMED DIVIDEND Inflated Purchases :\u00a0Payment of money by inflating purchases cannot be construed as loan or advance within meaning of section 2(22)(e) &#8211;\u00a0[2015] 64\u00a0\u00a088 (Chennai \u2013 Trib.) Read our articles: \u00a0Top Taxation Relaxation to MSMS SECTION 28(i) BUSINESS INCOME &#8211; YEAR IN WHICH &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,150,172,9,4],"tags":[3749,9065,3367,9063,3747,5,3745,3746,9038,322],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/963"}],"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=963"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/963\/revisions"}],"predecessor-version":[{"id":19219,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/963\/revisions\/19219"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}