{"id":37325,"date":"2023-09-06T22:43:55","date_gmt":"2023-09-06T17:13:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/grand-prix-engg-pvt-ltd-v-dy-cit-2022-95-itr-505delhitrib\/"},"modified":"2023-09-06T22:43:55","modified_gmt":"2023-09-06T17:13:55","slug":"grand-prix-engg-pvt-ltd-v-dy-cit-2022-95-itr-505delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/grand-prix-engg-pvt-ltd-v-dy-cit-2022-95-itr-505delhitrib\/","title":{"rendered":"Grand Prix Engg. Pvt Ltd v. Dy.CIT (2022) 95 ITR 505(Delhi)(Trib)"},"content":{"rendered":"<p>Tribunal held that when the addition is made on estimated basis, levy of penalty is not valid. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Bogus purchases-Income estimated of 30% of purchases-Levy of penalty is held to be not valid. <\/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-37325","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9I1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37325","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=37325"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37325\/revisions"}],"predecessor-version":[{"id":37326,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37325\/revisions\/37326"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}