{"id":35462,"date":"2023-08-24T14:00:56","date_gmt":"2023-08-24T08:30:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-aalap-digital-music-pvt-ltd-2022-95-itr-22-sn-delhi-trib\/"},"modified":"2023-08-24T14:00:56","modified_gmt":"2023-08-24T08:30:56","slug":"dy-cit-v-aalap-digital-music-pvt-ltd-2022-95-itr-22-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-aalap-digital-music-pvt-ltd-2022-95-itr-22-sn-delhi-trib\/","title":{"rendered":"Dy. CIT v. Aalap Digital Music Pvt. Ltd. (2022) 95 ITR 22 (SN) (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that the advance payment was made for\u00a0 Special purpose vehicle\u00a0 for the purpose of business. Deletion of addition is held to be justified. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e) : Deemed dividend-Business transaction-Special purpose vehicle-Not shareholder in lender company-Advance for business purpose-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-35462","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9dY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35462","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=35462"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35462\/revisions"}],"predecessor-version":[{"id":35463,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35462\/revisions\/35463"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}