{"id":11473,"date":"2020-05-17T07:48:54","date_gmt":"2020-05-17T07:48:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-bharatkumarmaneklal-parikh-2020-185-dtr-77-bom-hc\/"},"modified":"2020-05-17T07:48:54","modified_gmt":"2020-05-17T07:48:54","slug":"cit-v-bharatkumarmaneklal-parikh-2020-185-dtr-77-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-bharatkumarmaneklal-parikh-2020-185-dtr-77-bom-hc\/","title":{"rendered":"CIT v. BharatkumarManeklal Parikh (2020) 185 DTR 77 (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue that, merely because claim is\u00a0 not accepted levy of penalty is held to be not justified. Distinguished, <strong>Mak Data P. Ltd v.CIT (2013) 358 ITR 593 (SC)\u00a0\u00a0 UOI v. Dharmendra Textiles Processors and others (2008) 306 ITR 277 (SC) <\/strong>(AY. 2010-11)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty\u2013Concealment\u2013Capital gains-Merely because claim is  not accepted levy of penalty is held to be not justified. [S. 45, 54EC]<\/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-11473","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Z3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11473","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=11473"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11473\/revisions"}],"predecessor-version":[{"id":11474,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11473\/revisions\/11474"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}