{"id":30435,"date":"2022-10-25T11:13:36","date_gmt":"2022-10-25T05:43:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jitendra-kapildeo-gupta-v-dcit-2022-64-cch-359-216-ttj-751-212-dtr-71-punetrib\/"},"modified":"2023-02-13T19:29:50","modified_gmt":"2023-02-13T13:59:50","slug":"jitendra-kapildeo-gupta-v-dcit-2022-64-cch-359-216-ttj-751-212-dtr-71-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jitendra-kapildeo-gupta-v-dcit-2022-64-cch-359-216-ttj-751-212-dtr-71-punetrib\/","title":{"rendered":"Jitendra Kapildeo Gupta v. DCIT (2022) 64 CCH 359\/ 216 TTJ 751 \/ 212 DTR 71 (Pune)(Trib.)\/ACIT v. Subu Chem (P) Ltd( 2022)  \/  216 TTJ 751 \/ 212 DTR  71 (Pune)(Trib.)"},"content":{"rendered":"<p>Held that transaction is purchase of property for the purpose of business of Company M\/s SCPL and it cannot be called as a gratuitous loan or advance given by the Company to the assessee, that it is a pure business transaction. Addition is deleted. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e) : Deemed dividend-Finance company-Advance loan-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-30435","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7UT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30435","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=30435"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30435\/revisions"}],"predecessor-version":[{"id":32789,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30435\/revisions\/32789"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}