{"id":9988,"date":"2020-02-18T12:20:19","date_gmt":"2020-02-18T12:20:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/procter-gamble-home-products-p-ltd-v-dy-cit-2020-180-itd-194-mum-trib\/"},"modified":"2020-02-18T12:20:19","modified_gmt":"2020-02-18T12:20:19","slug":"procter-gamble-home-products-p-ltd-v-dy-cit-2020-180-itd-194-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/procter-gamble-home-products-p-ltd-v-dy-cit-2020-180-itd-194-mum-trib\/","title":{"rendered":"Procter &#038; Gamble Home Products (P) Ltd. v. Dy.CIT (2020) 180 ITD 194 (Mum.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that,\u00a0 Unless and until a specific defect is pointed out in documents submitted, penalty cannot be levied.\u00a0 (AY. 2012-13 to 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271G : Penalty \u2013 Documents-International transaction-Transfer pricing \u2013  Unless and until a specific defect is pointed out in documents submitted, penalty cannot be levied. [S.92D(3), R.10D(i)]<\/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-9988","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2B6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9988","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=9988"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9988\/revisions"}],"predecessor-version":[{"id":9989,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9988\/revisions\/9989"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}