{"id":18022,"date":"2021-05-10T17:16:03","date_gmt":"2021-05-10T11:46:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/abs-entertainment-pvt-ltd-v-dy-cit-2020-84-itr-20-sn-mum-trib\/"},"modified":"2021-05-10T17:16:03","modified_gmt":"2021-05-10T11:46:03","slug":"abs-entertainment-pvt-ltd-v-dy-cit-2020-84-itr-20-sn-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/abs-entertainment-pvt-ltd-v-dy-cit-2020-84-itr-20-sn-mum-trib\/","title":{"rendered":"Abs Entertainment Pvt. Ltd. v. Dy.CIT (2020) 84 ITR 20 (SN) (Mum.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeals the Tribunal held that the declining of the claim of depreciation at 60% on digital set top box and control room equipment at\u00a0 sixty per cent and\u00a0 restricted to fifteen per cent, levy of penalty is held to be not valid.(AY. 2011-12, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Depreciation on digital set top box and control room equipment at  sixty per cent-Restricted to fifteen per cent-Levy of penalty is not valid. <\/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-18022","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4GG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18022","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=18022"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18022\/revisions"}],"predecessor-version":[{"id":18023,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18022\/revisions\/18023"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}