{"id":11070,"date":"2020-04-02T07:42:02","date_gmt":"2020-04-02T07:42:02","guid":{"rendered":"http:\/\/itatonline.org\/digest\/gourang-chandra-nayak-v-jt-cit-2020-77-itr-192-sn-cuttack-trib\/"},"modified":"2020-04-02T07:42:02","modified_gmt":"2020-04-02T07:42:02","slug":"gourang-chandra-nayak-v-jt-cit-2020-77-itr-192-sn-cuttack-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gourang-chandra-nayak-v-jt-cit-2020-77-itr-192-sn-cuttack-trib\/","title":{"rendered":"Gourang Chandra Nayak v. Jt. CIT (2020) 77 ITR 192 (SN) (Cuttack) (Trib.)"},"content":{"rendered":"<p>Tribunal held that,\u00a0 money returned to father,\u00a0 receipt of money from family members for medical emergency and receipt of money from member of association for building school\u00a0 is\u00a0 neither loan or advances\u00a0 hence levy of penalty is held to be not justified (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271D : Penalty\u2013Takes or accepts any loan or deposit\u2013Money returned to father\u2013Receipt of money from family members for medical emergency\u2013Receipt of money from member of association for building school-Neither loan or advances\u2013Levy of penalty is held to be not justified. [S. 269SS, 273B]<\/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-11070","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Sy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11070","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=11070"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11070\/revisions"}],"predecessor-version":[{"id":11071,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11070\/revisions\/11071"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11070"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11070"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}