{"id":2983,"date":"2018-11-27T13:13:38","date_gmt":"2018-11-27T13:13:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-m-p-purushothaman-2018-407-itr-689-mad-hc\/"},"modified":"2021-05-05T16:41:49","modified_gmt":"2021-05-05T11:11:49","slug":"cit-v-m-p-purushothaman-2018-407-itr-689-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-m-p-purushothaman-2018-407-itr-689-mad-hc\/","title":{"rendered":"CIT  v. M. P. Purushothaman (2018) 407 ITR 689\/ ( 2019) 175 DTR 221\/ (2020) 314 CTR 733 (Mad) ( HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , the finding arrived by the Tribunal being finding of fact there being reasonable cause. Deletion of penalty is held to be justified .( AY.2001-02)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty \u2013 Concealment \u2013 Cash credits-  Reasonable cause in omitting rental income- Deletion of penalty is held to be justified .[ S.260A ]<\/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-2983","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-M7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2983","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=2983"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2983\/revisions"}],"predecessor-version":[{"id":17629,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2983\/revisions\/17629"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}