{"id":37297,"date":"2023-09-06T22:37:55","date_gmt":"2023-09-06T17:07:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gujarat-power-corporation-ltd-v-acit-202299-itr-42-snahd-trib\/"},"modified":"2023-09-06T22:37:55","modified_gmt":"2023-09-06T17:07:55","slug":"gujarat-power-corporation-ltd-v-acit-202299-itr-42-snahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gujarat-power-corporation-ltd-v-acit-202299-itr-42-snahd-trib\/","title":{"rendered":"Gujarat Power Corporation Ltd v.ACIT (2022)99 ITR 42 (SN)(Ahd) (Trib)"},"content":{"rendered":"<p>Held that the disallowance of expenditure and depreciation \u00a0cannot be the ground for levy of penalty. (AY.2003-04 to 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Deduction of expenditure-Sale and lease back-Depreciation-Levy of penalty is not valid. [S. 32, 35E] <\/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-37297","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Hz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37297","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=37297"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37297\/revisions"}],"predecessor-version":[{"id":37298,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37297\/revisions\/37298"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}