{"id":540,"date":"2018-04-30T09:38:05","date_gmt":"2018-04-30T09:38:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-tehal-singh-khara-and-sons-2018-400-itr-243-ph-hc\/"},"modified":"2018-04-30T09:38:05","modified_gmt":"2018-04-30T09:38:05","slug":"pcit-v-tehal-singh-khara-and-sons-2018-400-itr-243-ph-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-tehal-singh-khara-and-sons-2018-400-itr-243-ph-hc\/","title":{"rendered":"PCIT  v. Tehal Singh Khara and Sons ( 2018) 400 ITR 243   ( P&#038;H  ) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the court held that ; Depositors were agriculturists and transactions were genuine hence cancellation of penalty was held to be justified .(AY. 2007 -08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 269SS : Acceptance of loans and deposits &#8211; Otherwise than by account payee cheque or account payee bank draft -Depositors were agriculturists and transactions were genuine \u2013 Penalty cannot be imposed [S.271D ]<\/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-540","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8I","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/540","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=540"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/540\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}