{"id":20428,"date":"2021-07-21T11:22:02","date_gmt":"2021-07-21T05:52:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-bagga-distilleries-hyderabad-p-ltd-2020-113-taxmann-com-602-apt-hc-editorial-slp-of-revenue-is-dismissed-cit-v-bagga-distilleries-hyderabad-p-ltd-2020-270-taxman-93-sc\/"},"modified":"2021-07-21T11:22:02","modified_gmt":"2021-07-21T05:52:02","slug":"cit-v-bagga-distilleries-hyderabad-p-ltd-2020-113-taxmann-com-602-apt-hc-editorial-slp-of-revenue-is-dismissed-cit-v-bagga-distilleries-hyderabad-p-ltd-2020-270-taxman-93-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-bagga-distilleries-hyderabad-p-ltd-2020-113-taxmann-com-602-apt-hc-editorial-slp-of-revenue-is-dismissed-cit-v-bagga-distilleries-hyderabad-p-ltd-2020-270-taxman-93-sc\/","title":{"rendered":"CIT v. Bagga Distilleries Hyderabad (P.) Ltd. (2020) 113 taxmann.com 602 (AP&#038;T) (HC) Editorial : SLP of revenue is dismissed, CIT v. Bagga Distilleries Hyderabad (P.) Ltd. (2020) 270 Taxman 93 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the Tribunal is justified in deleting the penalty as the addition to undisclosed income was made on estimate basis. Referred <strong>\u00a0<\/strong>IT\u00a0v.\u00a0Satyendrakumar Dosi (2009) 315 ITR 172 (Raj) (HC), \u00a0CIT\u00a0v.\u00a0Dodsal Limited (2009) \u00a0312 ITR 112 (Bom.) (HC). (BP 1996-1997 to 2001-2002)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BFA : Block assessment-Penalty-Addition to undisclosed income on estimate basis-Deletion of penalty is held to be justified.  [S. 158BC, 158BFA(2), 158BGA(2), 271(1)(c)] <\/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-20428","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5ju","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20428","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=20428"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20428\/revisions"}],"predecessor-version":[{"id":20429,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20428\/revisions\/20429"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}