{"id":15221,"date":"2021-02-11T15:54:44","date_gmt":"2021-02-11T10:24:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-gurdeep-singh-2020-183-itd-317-117-taxmann-com-451-chd-trib\/"},"modified":"2021-04-20T11:34:35","modified_gmt":"2021-04-20T06:04:35","slug":"acit-v-gurdeep-singh-2020-183-itd-317-117-taxmann-com-451-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-gurdeep-singh-2020-183-itd-317-117-taxmann-com-451-chd-trib\/","title":{"rendered":"ACIT v. Gurdeep Singh ( 2020) 183 ITD 317 \/ 117 taxmann.com 451 \/ 206 TTJ 872 \/ 80 ITR 14 (SN)  ( Chd) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue , the Tribunal held that \u00a0as per annual return filed before ROC , the assessee \u00a0had already transferred its shareholding in borrower company to lender company before advancement of loan out of surplus funds hence addition as deemed dividend is held to be not valid . ( AY. 2013 -14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e):Deemed dividend \u2013 Share holder \u2013 Transferred share holding on borrower company to lender company before advance of loan \u2013 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-15221","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Xv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15221","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=15221"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15221\/revisions"}],"predecessor-version":[{"id":17061,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15221\/revisions\/17061"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}