{"id":9629,"date":"2020-02-06T10:26:52","date_gmt":"2020-02-06T10:26:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-himalayan-expressway-ltd-2019-267-taxman-364-phhc\/"},"modified":"2020-10-11T06:37:12","modified_gmt":"2020-10-11T06:37:12","slug":"pcit-v-himalayan-expressway-ltd-2019-267-taxman-364-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-himalayan-expressway-ltd-2019-267-taxman-364-phhc\/","title":{"rendered":"PCIT v. Himalayan Expressway Ltd. (2019) 267 Taxman 364  \/(2020) 423 ITR 40(P&#038;H)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue just because the assessee has not filed an appeal against the disallowance of depreciation on contract for broadening of National Highway on Build-Operate-Transfer (BOT) basis.\u00a0 Tribunal rightly held that the assessee could not be held guilty of furnishing inaccurate particulars of income.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty\u2013Concealment-Build-Operate-Transfer (BOT)-Depreciation is disallowed \u2013 Appeal not filed \u2013 Deletion of penalty is held to be valid. [S. 32]<\/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-9629","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2vj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9629","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=9629"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9629\/revisions"}],"predecessor-version":[{"id":12938,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9629\/revisions\/12938"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}