{"id":32565,"date":"2023-02-10T10:43:21","date_gmt":"2023-02-10T05:13:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-govind-promoters-p-ltd-2022-289-taxman-42-cal-hc\/"},"modified":"2023-02-10T10:43:21","modified_gmt":"2023-02-10T05:13:21","slug":"pcit-v-govind-promoters-p-ltd-2022-289-taxman-42-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-govind-promoters-p-ltd-2022-289-taxman-42-cal-hc\/","title":{"rendered":"PCIT v. Govind Promoters (P.) Ltd. (2022) 289 Taxman 42 (Cal.)(HC)"},"content":{"rendered":"<p>Held that on facts the Tribunal is justified in holding that\u00a0 deemed dividend provision would not be applicable where assessee availed unsecured loan from its group company which was paid back with interest in same year (AY. 2012-13, 2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e) : Deemed dividend-Unsecured loan from group company-Paid back with interest in same year-Deletion of addition is valid. [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-32565","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8tf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32565","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=32565"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32565\/revisions"}],"predecessor-version":[{"id":32566,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32565\/revisions\/32566"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}