{"id":23152,"date":"2021-12-18T18:00:36","date_gmt":"2021-12-18T12:30:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-kama-schachter-jewellery-p-ltd-2021-189-itd-21-213-ttj-537-205-dtr-180-mum-trib\/"},"modified":"2021-12-18T18:00:36","modified_gmt":"2021-12-18T12:30:36","slug":"dcit-v-kama-schachter-jewellery-p-ltd-2021-189-itd-21-213-ttj-537-205-dtr-180-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-kama-schachter-jewellery-p-ltd-2021-189-itd-21-213-ttj-537-205-dtr-180-mum-trib\/","title":{"rendered":"DCIT v. Kama Schachter Jewellery (P.) Ltd. (2021) 189 ITD 21 \/ 213 TTJ 537\/ 205 DTR 180 (Mum.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that since there were practical difficulties involved in furnishing segmental details of AE transactions and non-AE transactions in diamond industry levy of penalty was held to be not valid. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271G : Penalty-Documents-International transaction-Transfer pricing-Manufacture of high end jewellery-Not maintained documents as required due to practical difficulties-Levy of penalty is held to be not valid. [S. 92D(3), Rule 10D(3)] <\/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-23152","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-61q","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23152","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=23152"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23152\/revisions"}],"predecessor-version":[{"id":23153,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23152\/revisions\/23153"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}