{"id":2521,"date":"2018-10-18T01:17:59","date_gmt":"2018-10-18T01:17:59","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-bunge-india-pvt-ltd-2018-407-itr-225-bom-hc\/"},"modified":"2018-10-18T01:17:59","modified_gmt":"2018-10-18T01:17:59","slug":"pcit-v-bunge-india-pvt-ltd-2018-407-itr-225-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-bunge-india-pvt-ltd-2018-407-itr-225-bom-hc\/","title":{"rendered":"PCIT  v. Bunge India Pvt. Ltd. (2018) 407 ITR 225 (Bom) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; inadvertently \u00a0claimed higher rate of 40%\u00a0 depreciation instead of 25% is a bona fide mistake.Deletion of penalty is held to be justified . \u00a0( AY.2004 -05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.271(1)(c ): Penalty \u2013Concealment \u2013 Inadvertently  claimed higher rate of 40%  depreciation instead of 25%- Bona fide mistake \u2013Deletion of penalty is held to be justified .[ S.32 ]<\/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-2521","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-EF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2521","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=2521"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2521\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}