{"id":45365,"date":"2024-08-16T10:24:05","date_gmt":"2024-08-16T04:54:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tapi-jwil-jv-v-ito-2023108-itr-27-delhi-trib-2\/"},"modified":"2024-08-16T10:24:05","modified_gmt":"2024-08-16T04:54:05","slug":"tapi-jwil-jv-v-ito-2023108-itr-27-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tapi-jwil-jv-v-ito-2023108-itr-27-delhi-trib-2\/","title":{"rendered":"Tapi Jwil JV v.ITO (2023)108 ITR 27 (Delhi) (Trib)"},"content":{"rendered":"<p>Held\u00a0 that since neither the Assessing Officer during the course of assessment proceedings nor the Commissioner (Appeals) during the course of appellate proceedings had required the assessee to furnish any specific information or documents in terms of section\u00a092D(3), there was reasonable cause for the failure on the part of the assessee, which if at all any, had inadvertently occurred. Hence, the provisions of section\u00a0273B\u00a0applied and the penalty imposed under section\u00a0271G\u00a0is\u00a0\u00a0 deleted.(AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271G : Penalty-Documents-International transaction-Transfer pricing-Neither Assessing Officer nor Commissioner (Appeals) asked to furnish any specific information or  documents-Penalty is deleted. [S. 92B,92D(3),  273B]<\/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-45365","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bNH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45365","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=45365"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45365\/revisions"}],"predecessor-version":[{"id":45366,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45365\/revisions\/45366"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}