{"id":33116,"date":"1966-07-10T00:00:00","date_gmt":"1966-07-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966"},"modified":"2017-08-28T23:18:37","modified_gmt":"2017-08-28T17:48:37","slug":"m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966","title":{"rendered":"M.P. Alexander &amp; Co. vs Commissioner Of Income-Tax on 10 July, 1966"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M.P. Alexander &amp; Co. vs Commissioner Of Income-Tax on 10 July, 1966<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1973 92 ITR 92 Ker<\/div>\n<div class=\"doc_author\">Author: G Nair<\/div>\n<div class=\"doc_bench\">Bench: M Menon, P G Nair<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> Govindan Nair, J. <\/p>\n<p> 1. The Income-tax Appellate  Tribunal,   Madras<br \/>\nBench, acting under Section 66(1) of the Indian Income-tax Act,  1922, has<br \/>\nreferred the following question:\n<\/p>\n<p>     &#8220;Whether, on the facts and in the circumstances of the case, the<br \/>\ninclusion of any sum as profits on materials supplied by the Government<br \/>\nunder its agreement with the assessee is right in law? &#8221;\n<\/p>\n<p> 2. The assessee entered into two contracts for the execution of certain<br \/>\nworks for the State Government.   The total amount of the first of these<br \/>\ncontracts is Rs. 5,52,191 and the second Rs. 2,24,109.   These figures are<br \/>\nmade up of the cost of materials, Rs. 2,56,639 and Rs. 87,482, respectively,<br \/>\nfor the two contracts, supplied by the Government to the contractor In<br \/>\nterms of the agreement, Rs. 53,912 and Rs. 663, respectively, being the<br \/>\nhire charges payable by the assessee and other charges which the contrac<br \/>\ntor had to meet in executing the contract.   The accounts of the assessee<br \/>\nwere rejected and such rejection was not disputed, before the Tribunal.\n<\/p>\n<p>An estimate was, therefore, made and the method adopted was to apply a<br \/>\npercentage on the total turnover. In computing this turnover, the Tribunal<br \/>\naccepted the case of the assessee  that the amounts of Rs.  53,912 and<br \/>\nRs. 663 for the two years representing the hire charges should   not be<br \/>\ntaken into account.   The assessee had also   contended   before all the<br \/>\nauthorities that the amount of Rs. 2,56,689 and Rs. 87,482 should also be<br \/>\nleft out of account, because they represent the cost of the materials supplied<br \/>\nby the Government.    This contention of the assessee has been rejected and<br \/>\nthe question is whether on the facts and in the circumstances the computa<br \/>\ntion of profits on the above amounts also will be justified in law.\n<\/p>\n<p>3. We may state at the outset that these amounts have been included for applying the percentage on the basis that these amounts representing the cost of the materials has contributed to the profits made. This is clear from the Tribunal&#8217;s order as well as from the statement of the case. In the statement of the case, in paragraph 3, it is stated :\n<\/p>\n<p>  &#8220;The assessee was asked as to why the cost of materials and the hire charges had not been taken into account. The assessee&#8217;s explanation was that, while tendering the cost of materials supplied the hire charges were not considered, as no profit was made thereon.&#8221;\n<\/p>\n<p>4. In dealing with the contention what the Tribunal said is seen from paragraph 11 of its order, which is annexure &#8221; F &#8221; and which reads as follows:\n<\/p>\n<p>  &#8220;The position in the assessee&#8217;s case is almost the same. We do not see any justification for the bifurcation of the receipts. The contract is one whole and the estimate is to be made on that basis. If the assessee purchased materials for fulfilling its contract with the P.W.D. it might have made an additional profit on the purchases and transfer of such materials to the contract. It may be that when this is not the case, the rate of profits to be estimated may have to be a little lower. But this is more than off-set by the fact that the assessee had not to find the finance for the purchase of the material and the fund being locked up in materials. The assessee is also saved the time in gathering materials, and in the expeditious completion of work there is considerable benefit to the assessee. If the assessee had purchased materials, then the estimate would have been on the gross receipts. Merely because the supplies are made by the Government, there is no justification for treating the receipts in a different manner. We, therefore, hold that the fiat rate of profit has to be applied on the gross receipts. The hire charges would appear to stand in a different category. We direct the officer to work out the profit on the gross receipts after excluding the hire charges amounting to Rs. 54,575. The rates adopted are reasonable and no interference is called for.&#8221;\n<\/p>\n<p>5. It is clear that the Tribunal has proceeded on the basis that there is an element of profit involved even in the supply of materials by the State Government. Even so they were prepared to say that there was no such element involved in the hire charges. We are unable to discern any difference between these. Further, we are unable to see any material on the basis of which it was possible to postulate that the turnover represented by the cost of materials in any manner contributed to the profit of the assessee. If anything, the materials indicate that there is no such element of profit.\n<\/p>\n<p> 6. Annexures &#8220;D&#8221; and &#8220;F,&#8221; two certificates that have been produced by the assessee, issued by the Executive Engineer, Building Division, Alwaye, and by the Executive Engineer, Panniar Division, Kallarkutty, clearly state that for estimating purposes the percentage of profit was calculated on the labour charges alone and that it was not calculated on the cost of departmental materials supplied for the work. In the light of the above, we feel that this is a case in which a conclusion has been reached without any material and against whatever material was available. The conclusion is unsustainable, supported as it is by no material.\n<\/p>\n<p> 7. In the light of the above, we answer the question referred to us in the negative, i.e., in favour of the assessee and against the department. We make no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M.P. Alexander &amp; Co. vs Commissioner Of Income-Tax on 10 July, 1966 Equivalent citations: 1973 92 ITR 92 Ker Author: G Nair Bench: M Menon, P G Nair JUDGMENT Govindan Nair, J. 1. The Income-tax Appellate Tribunal, Madras Bench, acting under Section 66(1) of the Indian Income-tax Act, 1922, has referred the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-33116","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M.P. Alexander &amp; Co. vs Commissioner Of Income-Tax on 10 July, 1966 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M.P. Alexander &amp; Co. vs Commissioner Of Income-Tax on 10 July, 1966 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1966-07-09T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-08-28T17:48:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M.P. Alexander &amp; Co. vs Commissioner Of Income-Tax on 10 July, 1966\",\"datePublished\":\"1966-07-09T18:30:00+00:00\",\"dateModified\":\"2017-08-28T17:48:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966\"},\"wordCount\":941,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Kerala High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966\",\"name\":\"M.P. Alexander &amp; Co. vs Commissioner Of Income-Tax on 10 July, 1966 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1966-07-09T18:30:00+00:00\",\"dateModified\":\"2017-08-28T17:48:37+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M.P. Alexander &amp; Co. vs Commissioner Of Income-Tax on 10 July, 1966\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M.P. Alexander &amp; Co. vs Commissioner Of Income-Tax on 10 July, 1966 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966","og_locale":"en_US","og_type":"article","og_title":"M.P. Alexander &amp; Co. vs Commissioner Of Income-Tax on 10 July, 1966 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1966-07-09T18:30:00+00:00","article_modified_time":"2017-08-28T17:48:37+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M.P. Alexander &amp; Co. vs Commissioner Of Income-Tax on 10 July, 1966","datePublished":"1966-07-09T18:30:00+00:00","dateModified":"2017-08-28T17:48:37+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966"},"wordCount":941,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Kerala High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966","url":"https:\/\/www.legalindia.com\/judgments\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966","name":"M.P. Alexander &amp; Co. vs Commissioner Of Income-Tax on 10 July, 1966 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1966-07-09T18:30:00+00:00","dateModified":"2017-08-28T17:48:37+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/m-p-alexander-co-vs-commissioner-of-income-tax-on-10-july-1966#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M.P. Alexander &amp; Co. vs Commissioner Of Income-Tax on 10 July, 1966"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/33116","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=33116"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/33116\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=33116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=33116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=33116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}