{"id":15213,"date":"2021-02-11T12:28:10","date_gmt":"2021-02-11T06:58:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-accel-ltd-2020-429-itr-36-273-taxman-424-118-taxmann-com-103-mad-hc\/"},"modified":"2021-02-11T12:28:10","modified_gmt":"2021-02-11T06:58:10","slug":"cit-v-accel-ltd-2020-429-itr-36-273-taxman-424-118-taxmann-com-103-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-accel-ltd-2020-429-itr-36-273-taxman-424-118-taxmann-com-103-mad-hc\/","title":{"rendered":"CIT v. Accel Ltd ( 2020) 429 ITR 36\/ 273 Taxman 424\/ 118 taxmann.com 103 ( Mad) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that \u00a0Amount received from subsidiary company as advance for providing corporate guarantee- Addition cannot be made as deemed dividend . ( AY. 2002 -03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e):Deemed dividend \u2013 Amount received from subsidiary company as advance for providing corporate guarantee- Addition cannot be made 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-15213","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Xn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15213","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=15213"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15213\/revisions"}],"predecessor-version":[{"id":15214,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15213\/revisions\/15214"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}