{"id":1724,"date":"2018-07-09T06:02:15","date_gmt":"2018-07-09T06:02:15","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-eagle-theatres-2018-65-itr-3-sn-delhi-trib\/"},"modified":"2018-07-09T06:02:15","modified_gmt":"2018-07-09T06:02:15","slug":"acit-v-eagle-theatres-2018-65-itr-3-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-eagle-theatres-2018-65-itr-3-sn-delhi-trib\/","title":{"rendered":"ACIT  v.  Eagle Theatres.  (2018) 65 ITR 3 (SN) (Delhi) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ,when the assessment is based on estimate which was partially reduced at appellate stage\u00a0deletion of penalty is held to be not justified ( AY.2007 -08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty \u2013 Concealment &#8211; Assessment based on estimate which was partially reduced at appellate stage \u2013 Levy of penalty is held to be not justified<\/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-1724","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-rO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1724","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=1724"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1724\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1724"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1724"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}