{"id":1915,"date":"2018-08-05T11:36:17","date_gmt":"2018-08-05T11:36:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-gayatri-chakraborty-2018-256-taxman-156-cal-hc\/"},"modified":"2018-11-02T01:44:14","modified_gmt":"2018-11-02T01:44:14","slug":"cit-v-gayatri-chakraborty-2018-256-taxman-156-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-gayatri-chakraborty-2018-256-taxman-156-cal-hc\/","title":{"rendered":"CIT   v.   Gayatri Chakraborty. (2018) 407 ITR  730\/ 256 Taxman 156 \/ 303 CTR 541\/ 168 DTR 91  (Cal) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , transactions between shareholder and company were in nature of current account addition cannot be made as deemed dividend .( AY.2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e):Deemed dividend-Current account- Advance to share holder &#8211; Transactions between shareholder and company were in nature of current account 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":[1],"tags":[],"class_list":["post-1915","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-uT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1915","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=1915"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1915\/revisions"}],"predecessor-version":[{"id":2805,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1915\/revisions\/2805"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}