{"id":3873,"date":"2019-02-08T10:22:42","date_gmt":"2019-02-08T10:22:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-kayan-jamshid-pandole-smt-2019-260-taxman-32-bom-hc\/"},"modified":"2019-05-07T02:19:50","modified_gmt":"2019-05-07T02:19:50","slug":"pcit-v-kayan-jamshid-pandole-smt-2019-260-taxman-32-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-kayan-jamshid-pandole-smt-2019-260-taxman-32-bom-hc\/","title":{"rendered":"PCIT v. Kayan Jamshid Pandole (Smt.)  (2019) 260 Taxman 32 \/ 306 CTR 597\/ 174 DTR 141(Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the, Court held that; exemption cannot be denied to receiver of dividend, though the \u00a0payer company had not paid tax on dividend distribution under section 115-O of the Act. \u00a0(AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(34) : Dividend\u2013Domestic companies-Tax on distribution of profits\u2013Exemption cannot be denied to receiver of dividend, though the  payer company had not paid tax on dividend distribution under section 115-O of the Act. [S. (22)(d), 115-O]<\/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-3873","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-10t","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3873","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=3873"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3873\/revisions"}],"predecessor-version":[{"id":5378,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3873\/revisions\/5378"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}