{"id":15209,"date":"2021-02-11T12:08:19","date_gmt":"2021-02-11T06:38:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-checkpoint-apparel-labelling-solutions-india-ltd-2020-120-taxmann-com-125-mad-hc\/"},"modified":"2021-02-11T12:08:19","modified_gmt":"2021-02-11T06:38:19","slug":"cit-v-checkpoint-apparel-labelling-solutions-india-ltd-2020-120-taxmann-com-125-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-checkpoint-apparel-labelling-solutions-india-ltd-2020-120-taxmann-com-125-mad-hc\/","title":{"rendered":"CIT v. Checkpoint Apparel Labelling Solutions ( India ) Ltd ( 2020) 120 taxmann.com 125 ( Mad) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that since the assessee was not a shareholder in a company from which loan was received hence loan cannot be assessed as deemed dividend . ( AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e):Deemed dividend \u2013 Share holder \u2013 Not a shareholder  in a company from which loan was received &#8211;  Loan amount 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-15209","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Xj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15209","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=15209"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15209\/revisions"}],"predecessor-version":[{"id":15210,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15209\/revisions\/15210"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}