{"id":13820,"date":"2020-11-14T15:06:47","date_gmt":"2020-11-14T15:06:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-galderma-india-pvt-ltd-2020-80-itr-452-mum-trib\/"},"modified":"2020-11-14T15:06:47","modified_gmt":"2020-11-14T15:06:47","slug":"dy-cit-v-galderma-india-pvt-ltd-2020-80-itr-452-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-galderma-india-pvt-ltd-2020-80-itr-452-mum-trib\/","title":{"rendered":"Dy. CIT v. Galderma India Pvt. Ltd. (2020) 80 ITR 452( Mum) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that , addition on basis\u00a0\u00a0 of\u00a0 which penalty levied was deleted . Penalty will not survive<strong> .<\/strong> (AY.2011-12, 2012 -13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.271(1) ( c): Penalty \u2014 Concealment of  income \u2014Addition on basis   of  which penalty levied was deleted \u2013 Penalty will not survive .<\/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-13820","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3AU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13820","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=13820"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13820\/revisions"}],"predecessor-version":[{"id":13821,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13820\/revisions\/13821"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}