{"id":34368,"date":"2023-04-22T23:31:09","date_gmt":"2023-04-22T18:01:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-faurecia-systems-dechappement-2022-98-itr-124-197-itd-687-220-ttj-396-218-dtr-353-punetrib\/"},"modified":"2023-04-22T23:31:09","modified_gmt":"2023-04-22T18:01:09","slug":"acit-v-faurecia-systems-dechappement-2022-98-itr-124-197-itd-687-220-ttj-396-218-dtr-353-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-faurecia-systems-dechappement-2022-98-itr-124-197-itd-687-220-ttj-396-218-dtr-353-punetrib\/","title":{"rendered":"ACIT v. Faurecia Systems D\u2019echappement. (2022) 98 ITR 124 \/ 197 ITD 687 \/ 220 TTJ 396 \/ 218 DTR 353 (Pune)(Trib.)"},"content":{"rendered":"<p>Held that whether software maintenance charges received by assessee as royalty \/ fees for technical services,whether taxable or not divergent views, levy of penalty is not valid\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Software maintenance-Royalty-Fees for technical services-Divergent views-Levy penalty is not valid. [S. 9(1)(vi), 9(1)(vii)]      <\/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-34368","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Wk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34368","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=34368"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34368\/revisions"}],"predecessor-version":[{"id":34369,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34368\/revisions\/34369"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}