{"id":549,"date":"2018-04-30T09:49:09","date_gmt":"2018-04-30T09:49:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-manzoor-ahmad-walvir-2018-400-itr-89-j-k-hc-2\/"},"modified":"2018-04-30T09:49:09","modified_gmt":"2018-04-30T09:49:09","slug":"cit-v-manzoor-ahmad-walvir-2018-400-itr-89-j-k-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-manzoor-ahmad-walvir-2018-400-itr-89-j-k-hc-2\/","title":{"rendered":"CIT v. Manzoor Ahmad Walvir. (2018) 400 ITR 89 (J &#038; K) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue , the Court held that ,  Claim of deduction being debatable and difference of opinion amongst High Court, deletion of penalty was held to be justified . ( AY. 2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty \u2013 Concealment \u2013 Claim of deduction \u2013  Payable -Difference of opinion amongst High Court \u2013 Deletion of penalty was held to be justified . [ S. 40(a)(ia) ]<\/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-549","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8R","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/549","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=549"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/549\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}