{"id":58019,"date":"2023-07-02T10:00:00","date_gmt":"2023-07-02T04:30:00","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=58019"},"modified":"2024-04-29T18:01:58","modified_gmt":"2024-04-29T12:31:58","slug":"educational-institutes-carrying-activities-for-profit-cant-claim-sec-1023c-exemption-sc-follows-new-noble-ruling","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/educational-institutes-carrying-activities-for-profit-cant-claim-sec-1023c-exemption-sc-follows-new-noble-ruling\/","title":{"rendered":"Educational Institutes Carrying Activities for Profit Can\u2019t Claim Sec. 10(23C) Exemption; SC Follows New Noble Ruling"},"content":{"rendered":"\n<p>Section 10(23C) of the Income Tax Act provides for the exemption of income earned by certain categories of entities. The purpose of this provision is to encourage the growth and development of organizations engaged in activities that are considered socially desirable, such as education, healthcare, scientific research, and charitable activities. This section provides exemptions from income tax for entities that meet certain eligibility criteria and are engaged in activities that are deemed to be of public importance. In this article, we will focus specifically on the eligibility criteria for educational institutions and the recent Supreme Court ruling related to educational institutions engaging in profit-making activities.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" 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: #999;color:#999\" 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><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/educational-institutes-carrying-activities-for-profit-cant-claim-sec-1023c-exemption-sc-follows-new-noble-ruling\/#Eligibility_criteria_for_claiming_exemption_under_Section_1023C\" >Eligibility criteria for claiming exemption under Section\n10(23C)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/educational-institutes-carrying-activities-for-profit-cant-claim-sec-1023c-exemption-sc-follows-new-noble-ruling\/#Educational_institutions_carrying_on_activities_for_profit\" >Educational institutions carrying on activities for profit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/educational-institutes-carrying-activities-for-profit-cant-claim-sec-1023c-exemption-sc-follows-new-noble-ruling\/#New_Noble_case_law\" >New Noble case law<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/educational-institutes-carrying-activities-for-profit-cant-claim-sec-1023c-exemption-sc-follows-new-noble-ruling\/#Factors_considered_by_the_Supreme_Court\" >Factors considered by the Supreme Court<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/educational-institutes-carrying-activities-for-profit-cant-claim-sec-1023c-exemption-sc-follows-new-noble-ruling\/#Impact_of_the_ruling_An_overview_of_the_impact_of_the_ruling_on_educational_institutions_engaging_in_profit-making_activities\" >Impact of the ruling: An overview of the impact of the\nruling on educational institutions engaging in profit-making activities.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/educational-institutes-carrying-activities-for-profit-cant-claim-sec-1023c-exemption-sc-follows-new-noble-ruling\/#Alternatives_to_claiming_exemption_under_Section_1023C\" >Alternatives to claiming exemption under Section 10(23C):<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/corpbiz.io\/learning\/educational-institutes-carrying-activities-for-profit-cant-claim-sec-1023c-exemption-sc-follows-new-noble-ruling\/#There_are_several_landmark_case_laws_related_to_income_tax_in_India\" >There are several landmark case laws related to income tax\nin India:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/corpbiz.io\/learning\/educational-institutes-carrying-activities-for-profit-cant-claim-sec-1023c-exemption-sc-follows-new-noble-ruling\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Eligibility_criteria_for_claiming_exemption_under_Section_1023C\"><\/span>Eligibility criteria for claiming exemption under Section\n10(23C)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To\nbe eligible for exemption under Section 10(23C), an entity must meet certain\nconditions. The following are the eligibility criteria for claiming exemption\nunder this section:<\/p>\n\n\n\n<ul>\n<li>The entity must be a\n&#8220;not-for-profit&#8221; organization.<\/li>\n\n\n\n<li>The activities of the entity\nmust be aimed at promoting education, healthcare, scientific research, or other\nactivities that are of public importance.<\/li>\n\n\n\n<li>The income generated by the\nentity must be used solely for the purpose of promoting these activities.<\/li>\n\n\n\n<li>The entity must be registered\nas a trust, society, or non-profit company under the relevant laws.<\/li>\n\n\n\n<li>The entity must not engage in\nany activity that is commercial or profit-making in nature.<\/li>\n<\/ul>\n\n\n\n<p>If an entity meets these criteria, it may be eligible for exemption under <strong>Section 10(23C)<\/strong> and can apply to the tax authorities for the same. However, recent rulings by the Supreme Court have clarified that entities engaged in profit-making activities are not eligible for this exemption.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Educational_institutions_carrying_on_activities_for_profit\"><\/span>Educational institutions carrying on activities for profit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>As\nper the recent Supreme Court ruling, educational institutions engaged in\nprofit-making activities are not eligible for exemption under Section 10(23C)\nof the Income Tax Act. This ruling was based on the precedent set by the New\nNoble Educational Society case, where the Supreme Court had held that\neducational institutions that engage in commercial activities for profit cannot\nclaim exemption under this section.<\/p>\n\n\n\n<p>The\ncourt has clarified that the primary purpose of educational institutions should\nbe to provide education and promote knowledge, and any activities that are\nundertaken for profit-making purposes are not in line with this objective.\nTherefore, entities engaged in such activities cannot be considered to be\ncarrying out activities of public importance and cannot claim exemption under\nSection 10(23C).<\/p>\n\n\n\n<p>It\nis important for educational institutions to carefully evaluate their\nactivities and ensure that they are in line with the eligibility criteria for\nclaiming exemption under Section 10(23C). Any profit-making activities may\njeopardize their eligibility for exemption and result in significant tax\nimplications.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"New_Noble_case_law\"><\/span>New Noble case law<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The New Noble Educational Society case law was a landmark ruling by the Supreme Court of India that clarified the eligibility criteria for claiming exemption under Section 10(23C) of the Income Tax Act. The case involved an educational society that was engaged in commercial activities for profit, and the question before the court was whether such an entity could claim exemption under Section 10(23C).<\/p>\n\n\n\n<p>The\nSupreme Court held that the primary purpose of educational institutions should\nbe to provide education and promote knowledge, and any activities that are\nundertaken for profit-making purposes are not in line with this objective.\nTherefore, entities engaged in such activities cannot be considered to be carrying\nout activities of public importance and cannot claim exemption under Section\n10(23C).<\/p>\n\n\n\n<p>This\nruling has significant implications for educational institutions that engage in\nprofit-making activities. Such entities may no longer be eligible for exemption\nunder Section 10(23C) and may be subject to tax liability. It is important for\neducational institutions to carefully evaluate their activities and ensure that\nthey are in line with the eligibility criteria for claiming exemption under\nthis section.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Factors_considered_by_the_Supreme_Court\"><\/span>Factors considered by the Supreme Court<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In\nthe New Noble case, the Supreme Court considered several factors in determining\nwhether an educational institution engaged in commercial activities for profit\ncould claim exemption under Section 10(23C). Some of these factors include:<\/p>\n\n\n\n<ul>\n<li><strong>Primary purpose of the institution:<\/strong> <\/li>\n<\/ul>\n\n\n\n<p>The\nCourt held that the primary purpose of educational institutions should be to\nprovide education and promote knowledge. Any activities that are undertaken for\nprofit-making purposes are not in line with this objective.<\/p>\n\n\n\n<ul>\n<li><strong>Degree of profit-making activities:<\/strong> <\/li>\n<\/ul>\n\n\n\n<p>The\nCourt also considered the extent to which the institution was engaged in\ncommercial activities for profit. If the institution&#8217;s activities were\npredominantly profit-making in nature, it would not be considered to be\ncarrying out activities of public importance.<\/p>\n\n\n\n<ul>\n<li><strong>Use of profits:<\/strong><\/li>\n<\/ul>\n\n\n\n<p>The\nCourt also examined how the profits earned by the institution were being used.\nIf the profits were being utilized solely for the benefit of the institution\nand its members, it would indicate that the institution was being run for\nprivate gain rather than public good.<\/p>\n\n\n\n<ul>\n<li><strong>Control and management:<\/strong> <\/li>\n<\/ul>\n\n\n\n<p>The\nCourt also considered the control and management of the institution. If the\ninstitution was being controlled and managed by individuals who had a\ncommercial interest in the activities of the institution, it would suggest that\nthe institution was being run for private gain rather than public good.<\/p>\n\n\n\n<p>Overall,\nthe Supreme Court&#8217;s decision in the New Noble case underscores the importance\nof ensuring that educational institutions are primarily focused on providing\neducation and promoting knowledge, rather than engaging in profit-making\nactivities.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Impact_of_the_ruling_An_overview_of_the_impact_of_the_ruling_on_educational_institutions_engaging_in_profit-making_activities\"><\/span>Impact of the ruling: An overview of the impact of the\nruling on educational institutions engaging in profit-making activities.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul>\n<li>The New Noble case has\nsignificant implications for educational institutions that engage in\nprofit-making activities. The Supreme Court&#8217;s ruling means that educational\ninstitutions cannot claim exemption under Section 10(23C) of the Income Tax Act\nif they are primarily engaged in commercial activities for profit.<\/li>\n\n\n\n<li>This ruling effectively bars\nmany educational institutions from claiming exemption under Section 10(23C) if\nthey are operating for profit-making purposes. It also creates a clear\ndistinction between institutions that are operating for the public good and\nthose that are operating for private gain.<\/li>\n\n\n\n<li>The ruling may lead to\nincreased scrutiny of educational institutions by tax authorities to ensure\nthat they are not engaging in commercial activities for profit. Institutions\nthat are found to be engaging in such activities may face significant tax\nliabilities and penalties.<\/li>\n\n\n\n<li>Educational institutions that\nare currently engaged in profit-making activities will need to review their\noperations and ensure that they are primarily focused on providing education\nand promoting knowledge, rather than generating profits. They may also need to\nrestructure their operations to comply with the Supreme Court&#8217;s ruling.<\/li>\n<\/ul>\n\n\n\n<p>Overall,\nthe New Noble case highlights the need for educational institutions to\ncarefully consider their operations and ensure that they are aligned with their\nprimary objective of promoting education and knowledge, rather than generating\nprofits.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Alternatives_to_claiming_exemption_under_Section_1023C\"><\/span>Alternatives to claiming exemption under Section 10(23C):<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The\nNew Noble case has made it clear that educational institutions cannot claim\nexemption under Section 10(23C) of the Income Tax Act if they are primarily\nengaged in commercial activities for profit. However, there are alternative\nways for educational institutions to reduce their tax liabilities and comply\nwith the law:<\/p>\n\n\n\n<ul>\n<li><strong>Registering as a non-profit organization:<\/strong> <\/li>\n<\/ul>\n\n\n\n<p>Educational\ninstitutions can register as a non-profit organization under Section 8 of the\nCompanies Act, 2013. This will allow them to operate as a non-profit entity and\nclaim tax exemption under Section 11 of the Income Tax Act.<\/p>\n\n\n\n<ul>\n<li><strong>Setting up a separate entity for profit-making activities:<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Educational\ninstitutions can set up a separate entity for profit-making activities. This\nwill ensure that the educational institution itself is primarily focused on\nproviding education and promoting knowledge, while the separate entity can\nengage in commercial activities for profit.<\/p>\n\n\n\n<ul>\n<li><strong>Restructuring operations: <\/strong><\/li>\n<\/ul>\n\n\n\n<p>Educational\ninstitutions can restructure their operations to ensure that they are primarily\nfocused on providing education and promoting knowledge, rather than generating\nprofits. This may involve reducing or eliminating profit-making activities or\nseparating them from the educational institution.<\/p>\n\n\n\n<ul>\n<li><strong>Compliance with other tax laws:<\/strong> <\/li>\n<\/ul>\n\n\n\n<p>Educational institutions can ensure that they comply with other tax laws, such as <strong><a href=\"https:\/\/corpbiz.io\/gst-registration\">Goods and Services Tax<\/a><\/strong> (GST) and Transfer Pricing regulations, to reduce their tax liabilities and avoid penalties.<\/p>\n\n\n\n<p>Overall, educational institutions must carefully consider their operations and ensure that they are aligned with their primary objective of promoting education and knowledge. By complying with the law and adopting alternative strategies, they can reduce their tax liabilities and continue to operate in a financially sustainable manner.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"There_are_several_landmark_case_laws_related_to_income_tax_in_India\"><\/span>There are several landmark case laws related to income tax\nin India:-<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul>\n<li><strong>Azadi Bachao Andolan vs. Union of India (2003):<\/strong> <\/li>\n<\/ul>\n\n\n\n<p>This\ncase established the principle of &#8216;treaty shopping,&#8217; where Indian companies can\ntake advantage of tax treaties signed between India and other countries to\navoid paying taxes in either country.<\/p>\n\n\n\n<ul>\n<li><strong>McDowell &amp; Co. Ltd. vs. Commercial Tax Officer (1985): <\/strong><\/li>\n<\/ul>\n\n\n\n<p>This\ncase established the principle of &#8216;substance over form,&#8217; which means that tax\nauthorities should look beyond the legal form of a transaction to determine its\ntrue substance and intent for the purpose of taxation.<\/p>\n\n\n\n<ul>\n<li><strong>Vodafone International Holdings BV vs. Union of India (2012):<\/strong><\/li>\n<\/ul>\n\n\n\n<p>This\ncase dealt with the issue of taxation of cross-border mergers and acquisitions,\nand the applicability of Indian tax laws to transactions that take place\noutside India.<\/p>\n\n\n\n<ul>\n<li><strong>Commissioner of Income Tax vs. B.C. Srinivasa Setty (1981):<\/strong><\/li>\n<\/ul>\n\n\n\n<p>This case established the principle of &#8216;real income,&#8217; which means that <strong><a href=\"https:\/\/corpbiz.io\/income-tax-return-filing\">income tax<\/a><\/strong> should be levied on the real income earned by an individual or a business, and not on hypothetical or notional income.<\/p>\n\n\n\n<ul>\n<li><strong>New Delhi Television Ltd. vs. Deputy Commissioner of Income Tax (2003):<\/strong> <\/li>\n<\/ul>\n\n\n\n<p>This\ncase established the principle of &#8216;principled approach,&#8217; which means that tax\nauthorities should adopt a consistent and principled approach while\ninterpreting tax laws, rather than resorting to arbitrary or ad-hoc\ninterpretations.<\/p>\n\n\n\n<p>These\nlandmark cases have had a significant impact on the interpretation and\nenforcement of tax laws in India, and continue to influence tax policy and\npractice in the country.<\/p>\n\n\n\n<p>In\nrecent years, there has been increasing scrutiny on the activities of\neducational institutions in India, particularly those that engage in\nprofit-making activities. This scrutiny has led to several court cases that\nhave clarified the eligibility criteria for claiming tax exemptions under\nSection 10(23C) of the Income Tax Act.<\/p>\n\n\n\n<p>One\nof the most significant of these cases is the New Noble Public\nSchool case, which was decided by the Delhi High Court\nin 2001. In this case, the court held that educational institutions that engage\nin profit-making activities are not eligible for tax exemptions under Section\n10(23C).<\/p>\n\n\n\n<p>The\nSupreme Court recently reaffirmed this ruling in the case of Aditanar\nEducational Institution v. Addl. CIT (2021). In this case, the court held that\n&#8220;if an educational institution carries on the activity of imparting\neducation and at the same time carries on business activity for the furtherance\nof its object of education and earns profit from such activity, then such\nprofit cannot be said to be incidental to the carrying on of its educational\nactivity.&#8221;<\/p>\n\n\n\n<p>The\ncourt further stated that the primary purpose of an educational institution\nmust be the imparting of education, and any profit-making activities must be\nincidental to this purpose. If an educational institution&#8217;s primary purpose is\nfound to be the pursuit of profit, it cannot claim tax exemptions under Section\n10(23C).<\/p>\n\n\n\n<p>The\nimpact of this ruling is significant, as many educational institutions in India\nengage in profit-making activities such as running shops, canteens, and other\nbusinesses. Such institutions will no longer be able to claim tax exemptions\nunder Section 10(23C) for income earned from these activities.<\/p>\n\n\n\n<p>In\nlight of this ruling, educational institutions that engage in profit-making\nactivities will need to reassess their tax positions and explore alternative\ntax planning strategies. One option may be to restructure their activities to\nensure that their primary purpose remains the imparting of education, with any\nprofit-making activities being truly incidental to this purpose.<\/p>\n\n\n\n<p>Overall,\nthe Supreme Court&#8217;s ruling in Aditanar Educational Institution v. Addl. CIT\nserves as a reminder of the importance of careful tax planning and compliance\nfor educational institutions in India. Institutions that engage in\nprofit-making activities must be particularly vigilant in ensuring that their\ntax positions are in compliance with the law, or risk facing penalties and\nother legal consequences.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In\nconclusion, the recent Supreme Court ruling on Section 10(23C) exemption for\neducational institutions carrying activities for profit has significant\nimplications for such institutions. Educational institutions engaged in\nprofit-making activities may no longer be eligible for tax exemptions under\nSection 10(23C) of the Income Tax Act, unless they can demonstrate that the\nprofits are being used for the advancement of education or for other charitable\npurposes.<\/p>\n\n\n\n<p>However,\nthere are alternative provisions under the Income Tax Act that may provide tax\nbenefits to educational institutions. It is important for educational\ninstitutions to comply with tax regulations and seek professional advice to\nensure that they are availing themselves of all available tax benefits while\navoiding any potential tax liabilities.<\/p>\n\n\n\n<p>The ruling also has broader implications for tax laws and the interpretation of tax provisions in India. The case highlights the importance of clear and unambiguous legislative drafting to avoid ambiguity and disputes. The impact of the ruling on educational institutions and tax laws will be closely watched in the future.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read Our Article<\/b>: <mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/exemptions-to-trusts-know-about-section-11-of-income-tax-act\/\">Exemptions To Trusts: Everything You Need To Know About Section 11 Of Income Tax Act<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 10(23C) of the Income Tax Act provides for the exemption of income earned by certain categories of entities. The purpose of this provision is to encourage the growth and development of organizations engaged in activities that are considered socially desirable, such as education, healthcare, scientific research, and charitable activities. This section provides exemptions from [&hellip;]<\/p>\n","protected":false},"author":64,"featured_media":58778,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[10],"tags":[942],"acf":{"service_id":"403"},"authorName":"Bhawna Kumari","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-30.jpg","authorDescription":"I'm Bhawna Kumari, a final year student pursuing B.B.A. L.L.B. (Hons.) at Jagran Lake city University in Bhopal. With a keen interest in law, Bhawna has gained a comprehensive understanding of various legal domains such as contracts, IPR law, taxation, and corporate law. Her academic coursework has honed her analytical, research, and writing skills, making her a valuable asset in the legal field.","postViews":4202,"readingTime":8,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/58019"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/64"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=58019"}],"version-history":[{"count":12,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/58019\/revisions"}],"predecessor-version":[{"id":58122,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/58019\/revisions\/58122"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/58778"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=58019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=58019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=58019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}