{"id":21852,"date":"2021-09-25T13:43:17","date_gmt":"2021-09-25T08:13:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-gladder-ceramics-ltd-2021-280-taxman-446-guj-hc\/"},"modified":"2022-04-15T09:59:16","modified_gmt":"2022-04-15T04:29:16","slug":"pcit-v-gladder-ceramics-ltd-2021-280-taxman-446-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-gladder-ceramics-ltd-2021-280-taxman-446-guj-hc\/","title":{"rendered":"PCIT v. Gladder Ceramics Ltd. (2021) 280 Taxman 446 \/ ( 2022) 440 ITR 459 (Guj.)(HC)"},"content":{"rendered":"<p>Tribunal deleted the addition made under S.\u00a0 2(22)(e) of the Act. High Court up held the order of the Tribunal.\u00a0 Revenue filed an application to recall the said order contending that it was settled law that deemed dividend was taxable in hands of recipient. High Court recalled the order and restored back to the Tribunal to decide the on merit.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e) : Deemed dividend-Loans and advance-Provision is applicable-Matter remanded to Tribunal to decide on merit. [S. 260A]<\/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-21852","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Gs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21852","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=21852"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21852\/revisions"}],"predecessor-version":[{"id":26434,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21852\/revisions\/26434"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}