{"id":13271,"date":"2020-10-25T13:34:12","date_gmt":"2020-10-25T13:34:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/c-s-datamation-research-pvt-ltd-v-ito-2020-bcaj-july-p-48-delhi-trib\/"},"modified":"2020-10-25T13:34:12","modified_gmt":"2020-10-25T13:34:12","slug":"c-s-datamation-research-pvt-ltd-v-ito-2020-bcaj-july-p-48-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/c-s-datamation-research-pvt-ltd-v-ito-2020-bcaj-july-p-48-delhi-trib\/","title":{"rendered":"C.S.Datamation Research Pvt Ltd v ITO ( 2020) BCAJ-July -P. 48 ( Delhi) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that\u00a0 merely disallowance of service tax under section 43B of the Act when\u00a0 nether debited to profit and loss account nor claimed as expenditure ,\u00a0 levy of penalty is held to be not justified . ( ITA No . 3915 \/ Delhi\/ 2016 dt .15 -6 -2020 ) (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty \u2013 Concealment \u2013 Disallowance of service tax -Nether debited to profit and loss account nor claimed as expenditure \u2013 levy of penalty is held to be not justified [ S.43B ] <\/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":[21],"tags":[],"class_list":["post-13271","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3s3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13271","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=13271"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13271\/revisions"}],"predecessor-version":[{"id":13272,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13271\/revisions\/13272"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}