{"id":1051,"date":"2018-05-31T10:03:50","date_gmt":"2018-05-31T10:03:50","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-deepak-vegpro-p-ltd-2018-161-dtr-170-300-ctr-98-rajhc\/"},"modified":"2018-09-09T04:35:20","modified_gmt":"2018-09-09T04:35:20","slug":"cit-v-deepak-vegpro-p-ltd-2018-161-dtr-170-300-ctr-98-rajhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-deepak-vegpro-p-ltd-2018-161-dtr-170-300-ctr-98-rajhc\/","title":{"rendered":"CIT v. Deepak Vegpro (P) Ltd. (2018) 406 ITR 496\/ 161 DTR 170 \/  300 CTR 98 (Raj)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; Trade advances\u00a0which\u00a0were\u00a0in nature of commercial transactions\u00a0 cannot be assessed as deemed dividend<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e):Deemed dividend- Trade advances which were in nature of commercial transactions  cannot be assessed as deemed dividend<\/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-1051","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1051","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=1051"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1051\/revisions"}],"predecessor-version":[{"id":2293,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1051\/revisions\/2293"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1051"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1051"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1051"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}