{"id":6666,"date":"2019-08-21T08:54:35","date_gmt":"2019-08-21T08:54:35","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-ravani-developers-2019-415-itr-91-guj-hc\/"},"modified":"2019-08-21T08:54:35","modified_gmt":"2019-08-21T08:54:35","slug":"pcit-v-ravani-developers-2019-415-itr-91-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-ravani-developers-2019-415-itr-91-guj-hc\/","title":{"rendered":"PCIT  v.  Ravani Developers. (2019)  415 ITR 91 (Guj.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the assessee\u00a0 <em>\u00a0\u00a0<\/em>explained the manner in which undisclosed income derived and paid the tax and interest. Deletion of penalty is held to be valid. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271AAA : Penalty-Search initiated on or after 1st June, 2007\u2013Immunity from penalty\u2014Explaining manner in which undisclosed income derived-Paying tax and interest\u2013Deletion of penalty is held to be valid.[S. 132(4)]<\/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-6666","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Jw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6666","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=6666"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6666\/revisions"}],"predecessor-version":[{"id":6667,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6666\/revisions\/6667"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}