{"id":632,"date":"2018-05-04T00:42:07","date_gmt":"2018-05-04T00:42:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/heddle-knowledge-p-ltd-v-ito-2018-169-itd-304-mum-trib-2\/"},"modified":"2019-04-21T04:54:37","modified_gmt":"2019-04-21T04:54:37","slug":"heddle-knowledge-p-ltd-v-ito-2018-169-itd-304-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/heddle-knowledge-p-ltd-v-ito-2018-169-itd-304-mum-trib-2\/","title":{"rendered":"Heddle  Knowledge (P.) Ltd.  v. ITO  (2018) 169 ITD 304\/ 169 DTR  396\/ 195 TTJ 536  (Mum)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee ,the Tribunal held that ; assessee&#8217;s failure to pay self-assessment tax within stipulated period, in view of fact that amended section 140A(3) with effect from 1-4-1989 levy of penalty was held to be not justified . ( AY. 2009 -10)( AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 140A : Self assessment -Failure to pay self assessment tax , penalty cannot be levied [ S. 221 ]<\/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-632","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ac","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/632","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=632"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/632\/revisions"}],"predecessor-version":[{"id":5034,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/632\/revisions\/5034"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}