{"id":5172,"date":"2019-04-27T06:45:42","date_gmt":"2019-04-27T06:45:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/heritage-marketing-v-ito-2018-171-dtr-402-196-ttj-379-chd-trib\/"},"modified":"2019-04-27T06:45:42","modified_gmt":"2019-04-27T06:45:42","slug":"heritage-marketing-v-ito-2018-171-dtr-402-196-ttj-379-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/heritage-marketing-v-ito-2018-171-dtr-402-196-ttj-379-chd-trib\/","title":{"rendered":"Heritage Marketing v. ITO (2018) 171 DTR 402 \/ 196 TTJ 379 (Chd.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that merely because assessee agreed to\u00a0 addition in respect of difference in TDS levy of penalty is not justified in respect of agreed difference in TDS. MAK Data Pvt Ltd v. CIT (2013)) 358 ITR\u00a0 593 (SC)\u00a0 is considered.\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty\u2013Concealment\u2013Difference in TDS- Agreed addition- 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":[1],"tags":[],"class_list":["post-5172","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1lq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5172","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=5172"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5172\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}