{"id":4069,"date":"2019-02-24T04:26:00","date_gmt":"2019-02-24T04:26:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-bharat-hotels-ltd-2019-410-itr-417-delhi-hc\/"},"modified":"2019-02-24T04:26:00","modified_gmt":"2019-02-24T04:26:00","slug":"cit-v-bharat-hotels-ltd-2019-410-itr-417-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-bharat-hotels-ltd-2019-410-itr-417-delhi-hc\/","title":{"rendered":"CIT v. Bharat Hotels Ltd ( 2019) 410 ITR 417 (Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ,substantial business of the assessee is money lending hence ,loan to share holder is not assessable as deemed dividend . ( AY. 2000-01)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e):Deemed dividend-  Share holder \u2013 Substantial business is money lending \u2013 Loan 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":[1],"tags":[],"class_list":["post-4069","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-13D","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4069","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=4069"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4069\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}