{"id":37291,"date":"2023-09-06T22:36:32","date_gmt":"2023-09-06T17:06:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kirloskar-chillers-pvt-ltd-v-jt-cit-2022-98-itr-74-snpune-trib\/"},"modified":"2023-09-06T22:36:32","modified_gmt":"2023-09-06T17:06:32","slug":"kirloskar-chillers-pvt-ltd-v-jt-cit-2022-98-itr-74-snpune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kirloskar-chillers-pvt-ltd-v-jt-cit-2022-98-itr-74-snpune-trib\/","title":{"rendered":"Kirloskar Chillers Pvt. Ltd. v. Jt. CIT (2022) 98 ITR 74 (SN)(Pune) (Trib)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that there was no concealment or furnishing inaccurate particulars of income as the assessee had made a complete disclosure in the returns and offered the additional amount to tax. The Assessing Officer was\u00a0 directed to delete the penalty.(AY. 2011-12, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Bogus purchases-Survey-Additional income declared in the revised return-Penalty was deleted.  <\/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-37291","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Ht","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37291","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=37291"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37291\/revisions"}],"predecessor-version":[{"id":37292,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37291\/revisions\/37292"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}