{"id":31258,"date":"2022-12-10T13:22:48","date_gmt":"2022-12-10T07:52:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-da-jhaveri-2022-194-itd-600-mum-trib\/"},"modified":"2022-12-10T13:22:48","modified_gmt":"2022-12-10T07:52:48","slug":"acit-v-da-jhaveri-2022-194-itd-600-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-da-jhaveri-2022-194-itd-600-mum-trib\/","title":{"rendered":"ACIT v. DA Jhaveri (2022) 194 ITD 600 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that the assessee had made substantial compliance and type of details asked by TPO from a ssessee was also not available in case of comparables in public domain on identical facts and circumstances for another year, benchmarking of assessee was accepted, deletion of\u00a0 penalty\u00a0 was affirmed. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271G : Penalty-Documents-International transaction-Transfer pricing-Bench marking is accepted-Deletion of penalty is valid. [S. 92C, R. 10D(1)] <\/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-31258","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-88a","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31258","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=31258"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31258\/revisions"}],"predecessor-version":[{"id":31259,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31258\/revisions\/31259"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}