{"id":3435,"date":"2018-12-27T12:13:53","date_gmt":"2018-12-27T12:13:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/haryana-distillery-ltd-v-jcit-2018-172-itd-532-delhitrib\/"},"modified":"2018-12-27T12:13:53","modified_gmt":"2018-12-27T12:13:53","slug":"haryana-distillery-ltd-v-jcit-2018-172-itd-532-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/haryana-distillery-ltd-v-jcit-2018-172-itd-532-delhitrib\/","title":{"rendered":"Haryana Distillery Ltd. v. JCIT (2018) 172 ITD 532 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that; since on filing belated returns\/statements, revenue had not suffered any loss because tax deducted was already deposited on time and there was mere a technical or venial breach to provisions contained in Act for submitting return\/statement of TDS, penalty was not to be levied.(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 272A : Penalty &#8211; Failure to answer questions &#8211; Sign statements &#8211; Furnish information -Business of production of potable country liquor\/Alcohol  -Belated TDS returns-TDS was deposited on time- Belated return was  due to reasonable cause and revenue has not suffered any loss- Levy of penalty is held to be not justified. [S.  206, 273B, 276BB]<\/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-3435","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Tp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3435","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=3435"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3435\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}