{"id":27037,"date":"2022-05-21T10:54:12","date_gmt":"2022-05-21T05:24:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/manoj-pati-v-acit-2022-192-itd-120-kol-trib\/"},"modified":"2022-05-21T10:54:12","modified_gmt":"2022-05-21T05:24:12","slug":"manoj-pati-v-acit-2022-192-itd-120-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/manoj-pati-v-acit-2022-192-itd-120-kol-trib\/","title":{"rendered":"Manoj Pati v. ACIT (2022) 192 ITD 120 (Kol.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that since land was purchased for company&#8217;s commercial expediency addition cannot be made as deemed dividend in the hands of director.<em> (<\/em>AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e) : Deemed dividend-Land purchased in the name of director-Commercial expediency-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-27037","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-725","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27037","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=27037"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27037\/revisions"}],"predecessor-version":[{"id":27038,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27037\/revisions\/27038"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27037"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27037"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}