{"id":44620,"date":"2024-07-27T17:04:22","date_gmt":"2024-07-27T11:34:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/purshottam-farmers-co-op-cotton-ginning-pressing-society-ltd-v-dcit-2023-203-itd-698-surat-trib\/"},"modified":"2024-07-27T17:04:22","modified_gmt":"2024-07-27T11:34:22","slug":"purshottam-farmers-co-op-cotton-ginning-pressing-society-ltd-v-dcit-2023-203-itd-698-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/purshottam-farmers-co-op-cotton-ginning-pressing-society-ltd-v-dcit-2023-203-itd-698-surat-trib\/","title":{"rendered":"Purshottam Farmers Co. Op Cotton Ginning &#038; Pressing Society Ltd. v. DCIT (2023) 203 ITD 698 (Surat) (Trib.)"},"content":{"rendered":"<p>Held that mere filing incorrect claim which was not allowed by Assessing Officer would not attract penalty under section 271(1)(c) of the Act.\u00a0\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) :  Penalty-Concealment-Disallowance of claim-Mere filing incorrect claim which was not allowed by Assessing Officer would not attract concealment penalty. <\/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-44620","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bBG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44620","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=44620"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44620\/revisions"}],"predecessor-version":[{"id":44621,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44620\/revisions\/44621"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}