{"id":970,"date":"2015-12-30T11:59:31","date_gmt":"2015-12-30T06:29:31","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=970"},"modified":"2023-12-31T14:24:53","modified_gmt":"2023-12-31T08:54:53","slug":"corporate-and-professional-update-december-25-2015","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/corporate-and-professional-update-december-25-2015\/","title":{"rendered":"Company Taxation in India\u00a0"},"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-69d2796b13a22\" 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-69d2796b13a22\"  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-25-2015\/#INCOME_TAX_ACT_%E2%80%93_Company_Taxation_in_India\" title=\"INCOME TAX ACT &#8211; Company Taxation in India\u00a0\">INCOME TAX ACT &#8211; Company Taxation in India\u00a0<\/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-25-2015\/#ALTERNATE_MINIMUM_TAX_AMT_CHAPTER_XII-BA%E2%80%93SECTIONS_115JC_TO_115JF\" title=\"ALTERNATE MINIMUM TAX (AMT) [CHAPTER XII-BA\u2013SECTIONS 115JC TO 115JF]\">ALTERNATE MINIMUM TAX (AMT) [CHAPTER XII-BA\u2013SECTIONS 115JC TO 115JF]<\/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-december-25-2015\/#SET_OFF_OF_CREDIT_OF_MAT_PAID_UNDER_SECTION_115JB_SECTION_115JAA\" title=\"SET OFF OF CREDIT OF MAT PAID UNDER SECTION 115JB [SECTION 115JAA]\">SET OFF OF CREDIT OF MAT PAID UNDER SECTION 115JB [SECTION 115JAA]<\/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-december-25-2015\/#MINIMUM_ALTERNATE_TAX_ON_COMPANIES_SECTION_115JB\" title=\"MINIMUM ALTERNATE TAX ON COMPANIES [SECTION 115JB]\">MINIMUM ALTERNATE TAX ON COMPANIES [SECTION 115JB]<\/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-december-25-2015\/#COMPUTATION_OF_BOOK_PROFIT_FOR_IND-AS_COMPLIANT_COMPANIES\" title=\"COMPUTATION OF BOOK PROFIT FOR IND-AS COMPLIANT COMPANIES\">COMPUTATION OF BOOK PROFIT FOR IND-AS COMPLIANT COMPANIES<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"INCOME_TAX_ACT_%E2%80%93_Company_Taxation_in_India\"><\/span><a href=\"https:\/\/www.caindelhiindia.com\/blog\/implication-of-cash-transaction-under-income-tax-act\/\"><span style=\"color: #0000ff;\"><strong>INCOME TAX ACT &#8211;<\/strong><\/span><\/a> <span style=\"color: #000080;\"><strong>Company Taxation in India\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-25926\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/06\/co-taxation-.jpg\" alt=\"Company Taxation in India\u00a0\" width=\"927\" height=\"1053\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/06\/co-taxation-.jpg 736w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/06\/co-taxation--264x300.jpg 264w\" sizes=\"(max-width: 927px) 100vw, 927px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"ALTERNATE_MINIMUM_TAX_AMT_CHAPTER_XII-BA%E2%80%93SECTIONS_115JC_TO_115JF\"><\/span><span style=\"color: #000080;\"><strong>ALTERNATE MINIMUM TAX (AMT) [CHAPTER XII-BA\u2013SECTIONS 115JC TO 115JF]<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-25931\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/ALTERNATE-MINIMUM-TAX.jpg\" alt=\"ALTERNATE MINIMUM TAX (AMT) [CHAPTER XII-BA\u2013SECTIONS 115JC TO 115JF]\" width=\"962\" height=\"1242\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/ALTERNATE-MINIMUM-TAX.jpg 590w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/ALTERNATE-MINIMUM-TAX-232x300.jpg 232w\" sizes=\"(max-width: 962px) 100vw, 962px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"SET_OFF_OF_CREDIT_OF_MAT_PAID_UNDER_SECTION_115JB_SECTION_115JAA\"><\/span><span style=\"color: #000080;\"><strong>SET OFF OF CREDIT OF MAT PAID UNDER SECTION 115JB [SECTION 115JAA]<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-25933\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/SET-OFF-OF-CREDIT-OF-MAT-PAID-UNDER-SECTION-115JB.jpg\" alt=\"SET OFF OF CREDIT OF MAT PAID UNDER SECTION 115JB [SECTION 115JAA]\" width=\"918\" height=\"245\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/SET-OFF-OF-CREDIT-OF-MAT-PAID-UNDER-SECTION-115JB.jpg 558w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/SET-OFF-OF-CREDIT-OF-MAT-PAID-UNDER-SECTION-115JB-300x80.jpg 300w\" sizes=\"(max-width: 918px) 100vw, 918px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"MINIMUM_ALTERNATE_TAX_ON_COMPANIES_SECTION_115JB\"><\/span><span style=\"color: #000080;\">MINIMUM ALTERNATE TAX ON COMPANIES [SECTION 115JB]<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-25937\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/MINIMUM-ALTERNATE-TAX-ON-COMPANIES-SECTION-115JB.jpg\" alt=\"MINIMUM ALTERNATE TAX ON COMPANIES [SECTION 115JB]\" width=\"915\" height=\"464\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/MINIMUM-ALTERNATE-TAX-ON-COMPANIES-SECTION-115JB.jpg 558w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/MINIMUM-ALTERNATE-TAX-ON-COMPANIES-SECTION-115JB-300x152.jpg 300w\" sizes=\"(max-width: 915px) 100vw, 915px\" \/><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-25938\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/MINIMUM-ALTERNATE-TAX-ON-COMPANIES-SECTION-115JB-.jpg\" alt=\"MINIMUM ALTERNATE TAX ON COMPANIES [SECTION 115JB] -\" width=\"914\" height=\"1102\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/MINIMUM-ALTERNATE-TAX-ON-COMPANIES-SECTION-115JB-.jpg 545w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/MINIMUM-ALTERNATE-TAX-ON-COMPANIES-SECTION-115JB--249x300.jpg 249w\" sizes=\"(max-width: 914px) 100vw, 914px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"COMPUTATION_OF_BOOK_PROFIT_FOR_IND-AS_COMPLIANT_COMPANIES\"><\/span><span style=\"color: #000080;\">COMPUTATION OF BOOK PROFIT FOR IND-AS COMPLIANT COMPANIES<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-25935\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/COMPUTATION-OF-BOOK-PROFIT-FOR-IND-AS-COMPLIANT-COMPANIES.jpg\" alt=\"COMPUTATION OF BOOK PROFIT FOR IND-AS COMPLIANT COMPANIES\" width=\"941\" height=\"613\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/COMPUTATION-OF-BOOK-PROFIT-FOR-IND-AS-COMPLIANT-COMPANIES.jpg 559w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/COMPUTATION-OF-BOOK-PROFIT-FOR-IND-AS-COMPLIANT-COMPANIES-300x195.jpg 300w\" sizes=\"(max-width: 941px) 100vw, 941px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>DIRECT TAX LAWS<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Section 119 of the Income-tax Act, 1961 \u2013 Income-tax Authorities \u2013 Instructions to Subordinate Authorities \u2013 Facilitating Taxpayers&#8217; Electronic Interface with the Department<span style=\"color: #000000;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\">Under Section 115JB of the Income-tax Act, 1961 \u2013 Minimum Alternate Tax (MAT) \u2013 Applicability of MAT on Foreign Companies for period prior To 1-4-2015 <em>5<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 9<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>INCOME &#8211; DEEMED TO ACCRUE OR ARISE IN INDIA<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #800000;\">Business income :<\/span>\u00a0<\/strong>In absence of any material on record as to whether non-resident agents appointed by assessee rendered services abroad and they had no business connection in India, question regarding assessee&#8217;s obligation of deduction of tax at source on payment of sales commission to them was to be disposed afresh &#8211;<em>[2015] 64<\/em><em>\u00a0<\/em><em>\u00a0<\/em><em>253 (Chennai \u2013 Trib.)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 10(23C)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>EDUCATIONAL INSTITUTIONS<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #800000;\">Sub-clause (iiiab) :<\/span>\u00a0<\/strong>Where assessee-society running educational institutions <a href=\"https:\/\/carajput.com\/blog\/tag\/filing-of-income-tax-return\/\">filed its return c<\/a>laiming exemption under section 10(23C)(iiiab) in view of fact that Government was substantially financing and interested in management of assessee, its claim for exemption was to be allowed &#8211;\u00a0<em>[2015] 64<\/em><em>\u00a0<\/em><em>\u00a0<\/em><em>312 (Punjab &amp; Haryana)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 68<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>CASH CREDITS<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">In terms of section 68, assessee is liable to disclose only source(s) from where he has himself received credit and it is not burden of assessee to show source(s) of his creditor nor is it burden of assessee to prove creditworthiness of source(s) of said sub-creditors &#8211;\u00a0<em>[2015] 64<\/em><em>\u00a0<\/em><em>\u00a0<\/em><em>329 (Delhi)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>Donations :\u00a0<\/strong><\/span>Where assessee claiming himself to be a Sewadar of Historic Dera, deposited donations received in name of Dera in his own bank account and, moreover, he failed to prove that any charitable activity in terms of section 2(15) was ever carried out by him, authorities below were justified in making addition to his income under section 68 in respect of donations in question &#8211;\u00a0<em>[2015] 64<\/em><em>\u00a0<\/em><em>\u00a0<\/em><em>311 (Punjab &amp; Haryana)<\/em><\/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;\">Bright line test (BLT) is not a valid method for either determining the existence of international transaction or for the determination of ALP of such transaction &#8211;\u00a0<em>[2015] 64<\/em><em>\u00a0<\/em><em>\u00a0<\/em><em>328 (Delhi)<\/em><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #993366;\">Comparables and adjustments\/Adjustments-Interest :<\/span>\u00a0<\/strong>ALP of an international loan transaction, which was designated in hard currency, is to be ascertained, interest rate on rupee transactions in India is not relevant &#8211;<em>[2015] 64<\/em><em>\u00a0<\/em><em>\u00a0<\/em><em>251 (Bangalore &#8211; Trib.)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #993366;\"><strong>Comparables-and adjustments\/Adjustments-Interest : <\/strong><\/span>In case of interest on outstanding interest from loan transactions, that was designated in hard currency, rate of interest and terms applicable in materially similar situation of delay in payment of interest to Exim Bank would apply mutatis mutandis for determining ALP &#8211;<em>[2015] 64<\/em><em>\u00a0<\/em><em>\u00a0<\/em><em>251 (Bangalore &#8211; Trib.)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 92CA<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>TRANSFER PRICING &#8211; REFERENCE TO TPO<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Where value of international transactions entered into between assessee and its AE exceeded Rs. 5 crores, Assessing Officer was required to refer matter to TPO for determining ALP &#8211;\u00a0<em>[2015] 64<\/em><em>\u00a0<\/em><em>\u00a0<\/em><em>252 (Madras)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 151<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>INCOME ESCAPING ASSESSMENT &#8211; SANCTION FOR ISSUE OF NOTICE<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #800000;\">Recording of satisfaction :<\/span>\u00a0<\/strong>SLP dismissed against High Court&#8217;s ruling that where Joint Commissioner recorded satisfaction in mechanical manner and without application of mind to accord sanction for issuing notice under section 148, reopening of assessment was invalid &#8211;\u00a0<em>[2015] 64<\/em><em>\u00a0<\/em><em>\u00a0<\/em><em>313 (SC)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 153C<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>SEARCH AND SEIZURE &#8211; ASSESSMENT OF INCOME OF ANY OTHER PERSON<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>Applicability of :\u00a0<\/strong><\/span>Even in cases where Assessing Officer of person searched and assessee who is sought to be assessed under section 153C is same, still Assessing Officer is required to record his satisfaction that assets\/documents seized belong to a person (assessee) other than searched person &#8211;\u00a0<em>[2015] 64<\/em><em>\u00a0<\/em><em>309 (Delhi)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 269UC<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>PURCHASE OF IMMOVABLE PROPERTY BY CENTRAL GOVERNMENT &#8211; RESTRICTIONS ON TRANSFER OF PROPERTY<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Where immunity certificate issued by department under KVSS to vendor covered impugned transaction of sale of property, non-filing of form 37-I by vendor would not entitle department to launch prosecution under sections 269UC and 276AB against her &#8211;\u00a0<em>[2015] 64<\/em><em>\u00a0<\/em><em>\u00a0<\/em><em>254 (Madras)<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong>SECTION 271(1)(c)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>PENALTY &#8211; FOR CONCEALMENT OF INCOME<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #800000;\">Recording of satisfaction :<\/span>\u00a0<\/strong>Before levying penalty under section 271(1)(c), it is incumbent upon Assessing Officer to state whether penalty was being levied for concealment of income or for furnishing of inaccurate particulars of income &#8211;\u00a0<em>[2015] 64<\/em><em>\u00a0<\/em><em>\u00a0<\/em><em>155 (Kolkata &#8211; Trib.)<\/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 9555555480<\/p>\n<p>Read our articles:<\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/blog\/relevant-parts-of-the-honorable-fm-press-conference\/\">Top Taxation Relaxation to MSMS<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/international-taxation\/\">Highlights of International Taxation<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>INCOME TAX ACT &#8211; Company Taxation in India\u00a0 ALTERNATE MINIMUM TAX (AMT) [CHAPTER XII-BA\u2013SECTIONS 115JC TO 115JF] SET OFF OF CREDIT OF MAT PAID UNDER SECTION 115JB [SECTION 115JAA] MINIMUM ALTERNATE TAX ON COMPANIES [SECTION 115JB] COMPUTATION OF BOOK PROFIT FOR IND-AS COMPLIANT COMPANIES DIRECT TAX LAWS Section 119 of the Income-tax Act, 1961 \u2013 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150,9],"tags":[3461,10121,2601],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/970"}],"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=970"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/970\/revisions"}],"predecessor-version":[{"id":25943,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/970\/revisions\/25943"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}