{"id":1049,"date":"2018-05-31T08:53:26","date_gmt":"2018-05-31T08:53:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/airen-metals-p-ltd-v-acit-2018-191-ttj-609-jaipur-trib\/"},"modified":"2018-06-07T12:01:48","modified_gmt":"2018-06-07T12:01:48","slug":"airen-metals-p-ltd-v-acit-2018-191-ttj-609-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/airen-metals-p-ltd-v-acit-2018-191-ttj-609-jaipur-trib\/","title":{"rendered":"Airen Metals (P) Ltd. v. ACIT (2018) 191 TTJ 609\/163 DTR 201 (Jaipur.)( Trib)"},"content":{"rendered":"<p>The Tribunal held that the explanation offered by the assessee for the default was oversight, which is not a plausible explanation on the facts of the case. The assessee is liable for levy of penalty under S. 271(1)(c) of the Act.( AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty \u2013 Claim for deduction of rental payments without deducting tax at source-Explanation stating that due to over sight was  not accepted \u2013Penalty was confirmed .<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1049","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1049","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1049"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1049\/revisions"}],"predecessor-version":[{"id":1212,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1049\/revisions\/1212"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}