{"id":1133,"date":"2018-05-31T15:26:59","date_gmt":"2018-05-31T15:26:59","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dr-t-j-jaikish-v-cit-2018-403-itr-256-ker-hc\/"},"modified":"2018-05-31T15:26:59","modified_gmt":"2018-05-31T15:26:59","slug":"dr-t-j-jaikish-v-cit-2018-403-itr-256-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dr-t-j-jaikish-v-cit-2018-403-itr-256-ker-hc\/","title":{"rendered":"DR. T. J. Jaikish  v. CIT (2018) 403 ITR 256 (Ker) (HC)"},"content":{"rendered":"<p>Dismissing the appeal\u00a0 the Court held that dividend will be exempt only for amounts which suffered tax u\/s 115O and does not apply to deemed dividend . ( AY. 2005 -06)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(34) :Dividend \u2013 Domestic companies &#8211; Tax on distribution of profits \u2013 Applicable only for amounts which suffered tax u\/s 115O does not apply to deemed dividends . [S. 2(22)(e), 115O]<\/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-1133","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ih","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1133","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=1133"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1133\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}