{"id":62844,"date":"2026-07-30T10:30:32","date_gmt":"2026-07-30T05:00:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/avtec-ltd-v-asst-cit-2024-168-taxmann-com-692-2025-129-itr-483-delhitrib-4\/"},"modified":"2026-07-30T10:30:32","modified_gmt":"2026-07-30T05:00:32","slug":"avtec-ltd-v-asst-cit-2024-168-taxmann-com-692-2025-129-itr-483-delhitrib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/avtec-ltd-v-asst-cit-2024-168-taxmann-com-692-2025-129-itr-483-delhitrib-4\/","title":{"rendered":"AVTEC Ltd. v. Asst. CIT [2024] 168 taxmann.com 692 \/ (2025) 129 ITR 483 (Delhi)(Trib.)"},"content":{"rendered":"<p style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">The Commissioner (Appeals) confirmed penalty under section 271(1)(c) in respect of the disallowance relating to warehousing charges paid to a non-resident. The Tribunal held that once the very basis of the disallowance failed, the consequential penalty could not survive. Accordingly, the Assessing Officer was directed to delete the penalty. <strong><span style=\"font-family: &#039;Verdana&#039;,sans-serif\">(AYs. 2011-12 to 2016-17).<\/span><\/strong><b><\/b><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c): Penalty-Concealment-Furnishing inaccurate particulars of income-Penalty based on disallowance of payment treated as Fees for Technical Services-Quantum addition deleted-Penalty deleted.<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62844","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-glC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62844","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=62844"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62844\/revisions"}],"predecessor-version":[{"id":62845,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62844\/revisions\/62845"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}