{"id":15219,"date":"2021-02-11T15:45:44","date_gmt":"2021-02-11T10:15:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-veena-goyal-smt-2020-119-taxmann-com-362-186-itd-2-jaipur-trib\/"},"modified":"2021-06-08T15:01:24","modified_gmt":"2021-06-08T09:31:24","slug":"dy-cit-v-veena-goyal-smt-2020-119-taxmann-com-362-186-itd-2-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-veena-goyal-smt-2020-119-taxmann-com-362-186-itd-2-jaipur-trib\/","title":{"rendered":"Dy .CIT v .Veena Goyal ( Smt.) (2020) 119 taxmann.com 362 \/ 186 ITD 298( Jaipur ) (Trib)"},"content":{"rendered":"<p>Dismissing\u00a0 the appeal\u00a0 of the revenue the Tribunal held that there was neither any payment\u00a0 nor company made any\u00a0 advance or loan . The AO has notionally\u00a0 worked\u00a0 the debit\u00a0 balance on the basis of ledger Account , which is not in accordance with the provisions of the Act \u00a0hence addition is held to be not justified .( AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e):Deemed dividend \u2013 Allotment  of shares- Debited value of shares in the ledger account \u2013 Addition of debit balance as deemed dividend is held to be not be not justified . <\/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-15219","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Xt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15219","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=15219"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15219\/revisions"}],"predecessor-version":[{"id":19119,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15219\/revisions\/19119"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15219"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}