{"id":15321,"date":"2021-03-02T11:28:56","date_gmt":"2021-03-02T05:58:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-t-abdul-wahid-and-co-2020-428-itr-456-275-taxman-101-mad-hc-2\/"},"modified":"2021-10-08T13:02:48","modified_gmt":"2021-10-08T07:32:48","slug":"cit-v-t-abdul-wahid-and-co-2020-428-itr-456-275-taxman-101-mad-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-t-abdul-wahid-and-co-2020-428-itr-456-275-taxman-101-mad-hc-2\/","title":{"rendered":"CIT v. T. Abdul Wahid and Co. (2020) 428 ITR 456 \/ 275 Taxman 101 \/ ( 2021 ) 199 DTR 515(Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, the payment had been made to the assessee, a firm, which was not a shareholder in the company. Order of Tribunal is affirmed.\u00a0 (AY. 2012-13, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e) : Dividend-Deemed dividend-Not a share holder of lender company\u2013Loan not assessable 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-15321","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Z7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15321","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=15321"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15321\/revisions"}],"predecessor-version":[{"id":22254,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15321\/revisions\/22254"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}