{"id":15200,"date":"2021-02-11T09:24:36","date_gmt":"2021-02-11T03:54:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-dina-s-shah-smt-2020-117-taxmann-com-100-bom-hc\/"},"modified":"2021-02-11T09:24:36","modified_gmt":"2021-02-11T03:54:36","slug":"pcit-v-dina-s-shah-smt-2020-117-taxmann-com-100-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-dina-s-shah-smt-2020-117-taxmann-com-100-bom-hc\/","title":{"rendered":"PCIT v. Dina S. Shah ( Smt) ( 2020) 117 taxmann.com 100 ( Bom) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that deposit for purchase of \u00a0premises cannot be assessed as deemed dividend . ( AY. 2009-10) \u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e):Deemed dividend \u2013 Deposit for purchase of premises \u2013 Addition cannot be made as deemed dividend \u2013 No question of law .[ S.260A] <\/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-15200","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Xa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15200","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=15200"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15200\/revisions"}],"predecessor-version":[{"id":15201,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15200\/revisions\/15201"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}