{"id":5139,"date":"2019-04-24T11:55:50","date_gmt":"2019-04-24T11:55:50","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-samir-suryakant-sheth-2019-103-taxmann-com-197-262-taxman-28-guj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-samir-suryakant-sheth-2019-262-taxman-27-sc\/"},"modified":"2019-04-24T11:55:50","modified_gmt":"2019-04-24T11:55:50","slug":"pcit-v-samir-suryakant-sheth-2019-103-taxmann-com-197-262-taxman-28-guj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-samir-suryakant-sheth-2019-262-taxman-27-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-samir-suryakant-sheth-2019-103-taxmann-com-197-262-taxman-28-guj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-samir-suryakant-sheth-2019-262-taxman-27-sc\/","title":{"rendered":"PCIT v. Samir Suryakant Sheth (2019) 103 taxmann.com 197 \/ 262 Taxman 28 (Guj.)(HC) Editorial : SLP of revenue is dismissed, PCIT  v. Samir Suryakant Sheth.  (2019) 262 Taxman 27 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, though quantum additions were confirmed up to stage of Tribunal. The assessee\u00a0 had made full disclosures were made by assessee and issue was not free from doubt and on the basis of legal advice.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty\u2013concealment\u2013capital gain exemption claimed\u2013Quantum addition is confirmed-Full disclosure was made \u2013No mala fide intention- Deletion of penalty is held to be justified.<\/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":[1],"tags":[],"class_list":["post-5139","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1kT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5139","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=5139"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5139\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}