{"id":54315,"date":"2025-05-17T11:57:07","date_gmt":"2025-05-17T06:27:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-sasan-power-ltd-2024-the-chambers-journal-january-p-117-mumtrib\/"},"modified":"2025-05-17T11:57:07","modified_gmt":"2025-05-17T06:27:07","slug":"dcit-v-sasan-power-ltd-2024-the-chambers-journal-january-p-117-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-sasan-power-ltd-2024-the-chambers-journal-january-p-117-mumtrib\/","title":{"rendered":"DCIT v. Sasan Power Ltd (2024) The Chamber\u2019s Journal-January-P. 117 (Mum)(Trib)"},"content":{"rendered":"<p>Held that excess claim of depreciation was a bona fide mistake on the part of the assessee, hence the levy of penalty is not justified.\u00a0 (AY. 2017-18)(ITA No. 1923 \/Mum\/ 2023 dt 22-12 2023)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 270A : Penalty for under-reporting and misreporting of income-Excess depreciation claimed-Bona fide mistake-Penalty is deleted. [S. 139] <\/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-54315","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e83","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54315","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=54315"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54315\/revisions"}],"predecessor-version":[{"id":54316,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54315\/revisions\/54316"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}