{"id":13734,"date":"2020-11-14T14:11:14","date_gmt":"2020-11-14T14:11:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-futurz-next-services-p-ltd-2020-80-itr-58-delhi-trib\/"},"modified":"2020-11-14T14:11:14","modified_gmt":"2020-11-14T14:11:14","slug":"dy-cit-v-futurz-next-services-p-ltd-2020-80-itr-58-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-futurz-next-services-p-ltd-2020-80-itr-58-delhi-trib\/","title":{"rendered":"Dy. CIT v. Futurz Next Services P. Ltd. (2020) 80 ITR 58( Delhi ) (Trib)"},"content":{"rendered":"<p>Tribunal held that the transactions between the assessee and those companies were in the nature of trading transactions which were beyond the ambit of deemed dividend. Followed \u00a0Dy \u00a0CIT v. Gaurav Arora 2019 (3) TMI 1289\u00a0 ( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e):Dividend &#8211; Deemed dividend- Trading transactions \u2013 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":[21],"tags":[],"class_list":["post-13734","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3zw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13734","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=13734"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13734\/revisions"}],"predecessor-version":[{"id":13735,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13734\/revisions\/13735"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}