{"id":26055,"date":"2022-03-27T11:23:40","date_gmt":"2022-03-27T05:53:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/v-b-builders-v-dy-cit-2021-90-itr-4-sn-delhitrib\/"},"modified":"2022-03-30T18:03:52","modified_gmt":"2022-03-30T12:33:52","slug":"v-b-builders-v-dy-cit-2021-90-itr-4-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/v-b-builders-v-dy-cit-2021-90-itr-4-sn-delhitrib\/","title":{"rendered":"V. B. Builders v. Dy. CIT (2021) 90 ITR 4 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that Estimation of profit by the Assessing Officer cannot justify\u00a0 Levy of penalty. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Builder-Estimation of profit-Levy of penalty was held to be not justified. <\/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-26055","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Mf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26055","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=26055"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26055\/revisions"}],"predecessor-version":[{"id":26106,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26055\/revisions\/26106"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26055"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}