{"id":25909,"date":"2022-03-27T10:53:51","date_gmt":"2022-03-27T05:23:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/perfecta-lifestyle-v-ito-2021-90-itr-689-bang-trib\/"},"modified":"2022-03-27T10:53:51","modified_gmt":"2022-03-27T05:23:51","slug":"perfecta-lifestyle-v-ito-2021-90-itr-689-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/perfecta-lifestyle-v-ito-2021-90-itr-689-bang-trib\/","title":{"rendered":"Perfecta Lifestyle v. ITO (2021) 90 ITR 689 (Bang.)(Trib.)"},"content":{"rendered":"<p>The assessee was not the shareholder one of the partners in the assessee was a shareholder in the company that advanced the loan to the assessee. Addition cannot be made as deemed dividend. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e) : Deemed dividend-Not shareholder of  company which had advanced loan to assessee-Loan cannot be treated 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-25909","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6JT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25909","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=25909"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25909\/revisions"}],"predecessor-version":[{"id":25910,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25909\/revisions\/25910"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}