{"id":35456,"date":"2023-08-24T13:59:22","date_gmt":"2023-08-24T08:29:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sunil-kanhaiyalal-gidwani-v-acit-2022-216-ttj-54-uo-140-taxmann-com-21-punetrib\/"},"modified":"2023-08-24T13:59:22","modified_gmt":"2023-08-24T08:29:22","slug":"sunil-kanhaiyalal-gidwani-v-acit-2022-216-ttj-54-uo-140-taxmann-com-21-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sunil-kanhaiyalal-gidwani-v-acit-2022-216-ttj-54-uo-140-taxmann-com-21-punetrib\/","title":{"rendered":"Sunil Kanhaiyalal Gidwani v. ACIT (2022) 216 TTJ 54 (UO) \/ 140 taxmann.com 21 (Pune)(Trib)"},"content":{"rendered":"<p>Held that amount received in earlier year, addition cannot be made as deemed divided for the year under consideration. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e) : Deemed dividend-Amount received in earlier years-Addition was not justified. <\/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-35456","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9dS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35456","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=35456"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35456\/revisions"}],"predecessor-version":[{"id":35457,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35456\/revisions\/35457"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}