{"id":556,"date":"2018-04-30T09:56:47","date_gmt":"2018-04-30T09:56:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-trishul-enterprises-2018-61-itr-386-mum-trib\/"},"modified":"2018-04-30T09:56:47","modified_gmt":"2018-04-30T09:56:47","slug":"ito-v-trishul-enterprises-2018-61-itr-386-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-trishul-enterprises-2018-61-itr-386-mum-trib\/","title":{"rendered":"ITO v. Trishul Enterprises (2018) 61 ITR  386 (Mum) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ; the penal provisions of S.271(1)(c) cannot be invoked in cases where action under S. 132(1) was initiated after June 1, 2007. ( AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271AAA  : Penalty &#8211; Search initiated on or after 1st June, 2007 \u2013Where search initiated on or after 1st June , 2007 , simultaneous penalty u\/s 271(1)(c ) cannot be levied [ S. 271(1)( c) ]<\/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-556","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/556","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=556"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/556\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}