{"id":21829,"date":"2021-09-24T12:20:42","date_gmt":"2021-09-24T06:50:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/auro-gold-jewellery-pvt-ltd-v-dy-cit-2020-192-dtr-89-204-ttj-1005-mum-trib\/"},"modified":"2021-09-24T12:20:42","modified_gmt":"2021-09-24T06:50:42","slug":"auro-gold-jewellery-pvt-ltd-v-dy-cit-2020-192-dtr-89-204-ttj-1005-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/auro-gold-jewellery-pvt-ltd-v-dy-cit-2020-192-dtr-89-204-ttj-1005-mum-trib\/","title":{"rendered":"Auro Gold Jewellery Pvt. Ltd. v. Dy.CIT (2020) 192 DTR 89 \/ 204 TTJ 1005 (Mum.)(Trib.)"},"content":{"rendered":"<p>The assessee has challenged imposition of penalty under section 271(1)(c). It was noted that the addition\/disallowance made by Revenue on account of deduction claimed under section 10A of the Act is not due to any inaccurate particulars furnished by the assessee but on a purely presumptive basis. Thus, the penalty was accordingly deleted.\u00a0 (AY. 2006-07, 2008-09, 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-disallowance u\/s.10A-only on presumption basis-Not due to inaccurate information-Penalty was deleted. [S.10A] <\/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-21829","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5G5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21829","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=21829"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21829\/revisions"}],"predecessor-version":[{"id":21830,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21829\/revisions\/21830"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}