{"id":9355,"date":"2020-01-31T12:57:01","date_gmt":"2020-01-31T12:57:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-akruti-kailash-construction-2020bcaj-january-p-34-mum-trib\/"},"modified":"2020-01-31T12:57:01","modified_gmt":"2020-01-31T12:57:01","slug":"dcit-v-akruti-kailash-construction-2020bcaj-january-p-34-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-akruti-kailash-construction-2020bcaj-january-p-34-mum-trib\/","title":{"rendered":"DCIT v. Akruti Kailash Construction ( 2020)BCAJ-January \u2013 P.34 (Mum) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that \u00a0,where facts are on record and all information relating to expenditure \u00a0has been fully disclosed in the financial statements and there is only a difference of opinion between the assessee and the AO\u00a0 regard the nature of expenditure . Deletion of penalty is held to be justified . (ITA No 1978 \/Mum\/2018 dt 11-10-2019 ) (AY. 2012 -13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty \u2013 Concealment \u2013 Disallowance of expenditure \u2013 Deletion  of penalty is held to be valid .<\/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-9355","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2qT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9355","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=9355"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9355\/revisions"}],"predecessor-version":[{"id":9356,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9355\/revisions\/9356"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}