{"id":31252,"date":"2022-12-10T13:21:24","date_gmt":"2022-12-10T07:51:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vimalachal-print-pack-p-ltd-v-dcit-2022-194-itd-671-ahd-trib\/"},"modified":"2022-12-10T13:21:24","modified_gmt":"2022-12-10T07:51:24","slug":"vimalachal-print-pack-p-ltd-v-dcit-2022-194-itd-671-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vimalachal-print-pack-p-ltd-v-dcit-2022-194-itd-671-ahd-trib\/","title":{"rendered":"Vimalachal Print &#038; Pack (P.) Ltd. v. DCIT (2022) 194 ITD 671 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 where the assessee had mistakenly not added foreign exchange fluctuation amount to his income,\u00a0 levy of penalty is not valid. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Disallowance of claim-mistakenly not added foreign exchange fluctuation amount to his income-Levy of penalty is not valid.<\/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-31252","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-884","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31252","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=31252"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31252\/revisions"}],"predecessor-version":[{"id":31253,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31252\/revisions\/31253"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}