{"id":3122,"date":"2018-12-08T06:40:01","date_gmt":"2018-12-08T06:40:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-u-p-state-bridge-corporation-ltd-2018-258-taxman-64-all-hc-editorial-slp-of-revenue-is-dismissed-cit-v-u-p-state-bridge-corporation-ltd-2018-258-taxman-63-sc\/"},"modified":"2018-12-08T06:40:01","modified_gmt":"2018-12-08T06:40:01","slug":"cit-v-u-p-state-bridge-corporation-ltd-2018-258-taxman-64-all-hc-editorial-slp-of-revenue-is-dismissed-cit-v-u-p-state-bridge-corporation-ltd-2018-258-taxman-63-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-u-p-state-bridge-corporation-ltd-2018-258-taxman-64-all-hc-editorial-slp-of-revenue-is-dismissed-cit-v-u-p-state-bridge-corporation-ltd-2018-258-taxman-63-sc\/","title":{"rendered":"CIT v. U.P. State Bridge Corporation Ltd. (2018) 258 Taxman 64( All) (HC)  Editorial: SLP of revenue is dismissed ;CIT v. U.P. State Bridge Corporation Ltd. (2018) 258 Taxman 63 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that; merely because\u00a0 expenditure is disallowed or\u00a0 claim was not accepted or was not acceptable to revenue, that by itself would not attract penalty\u00a0 . (AY. 1984-85)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) :Penalty \u2013 Concealment \u2013Disallowance of expenditure-merely because said claim was not accepted or was not acceptable to revenue, that by itself would not attract penalty.<\/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-3122","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Om","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3122","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=3122"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3122\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}