{"id":3758,"date":"2019-01-26T03:39:54","date_gmt":"2019-01-26T03:39:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/microfinish-valves-p-ltd-acit-2019-174-itd-199-bang-trib\/"},"modified":"2019-01-26T03:39:54","modified_gmt":"2019-01-26T03:39:54","slug":"microfinish-valves-p-ltd-acit-2019-174-itd-199-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/microfinish-valves-p-ltd-acit-2019-174-itd-199-bang-trib\/","title":{"rendered":"Microfinish Valves (P.) Ltd. ACIT   (2019) 174 ITD 199  (Bang)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that deemed dividend can be assessed only in hands of a person who is a shareholder of lender company and not in hands of a person other than a shareholder Followed\u00a0 ACIT v. Bhaumik Colour Labs (P.) Ltd( 2009) 118 ITD 1 ( SB) (Mum) ( Trib)( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e):Deemed dividend-  Share holder-Can be assessed only in hands of a person who is a share holder of company  and not in hands of a person other than a share holder . [ S.2(32) ]<\/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":[1],"tags":[],"class_list":["post-3758","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-YC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3758","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=3758"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3758\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}