{"id":2330,"date":"2018-09-09T15:15:23","date_gmt":"2018-09-09T15:15:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-mahima-udyog-2018-2018-303-ctr-633-uttarakhand-hc\/"},"modified":"2018-10-20T03:26:24","modified_gmt":"2018-10-20T03:26:24","slug":"pcit-v-mahima-udyog-2018-2018-303-ctr-633-uttarakhand-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-mahima-udyog-2018-2018-303-ctr-633-uttarakhand-hc\/","title":{"rendered":"PCIT v. Mahima Udyog ( 2018( 2018) 303 CTR 633 \/168 DTR 29( Uttarakhand) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; \u00a0Though the AO has rejected the revised return, mere making claim which is unsustainable in law will not amount to furnishing inadequate particulars ; what the law contemplates is making of a false claim or claim which is not bona fide. Deletion of penalty is held to be justified .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty \u2013 Concealment -Disallowance of claim -Rejection of revised return-Mere making claim which is unsustainable in law will not amount to furnishing inadequate particulars ; what the law contemplates is making of a false claim or claim which is not bona fide \u2013 Deletion of penalty is held to be justified. [ S.80IC ]<\/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-2330","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-BA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2330","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=2330"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2330\/revisions"}],"predecessor-version":[{"id":2621,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2330\/revisions\/2621"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2330"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2330"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}