{"id":4728,"date":"2019-04-05T11:42:46","date_gmt":"2019-04-05T11:42:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-net-work-systems-technologies-p-ltd-2018-172-dtr-445-ker-hc\/"},"modified":"2019-04-05T11:42:46","modified_gmt":"2019-04-05T11:42:46","slug":"cit-v-net-work-systems-technologies-p-ltd-2018-172-dtr-445-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-net-work-systems-technologies-p-ltd-2018-172-dtr-445-ker-hc\/","title":{"rendered":"CIT  v. Net work Systems &#038; Technologies (P) Ltd. (2018) 172 DTR 445 (Ker.) (HC)"},"content":{"rendered":"<p>Mr John Geroge Nechupadom had more than 10 per cent\u00a0 share holding in Plant Lipids (P) Ltd . Plant Lipids (P) Ltd advanced the amount to Aromatic Ingrediants (P) Ltd. AO made addition as deemed dividend.\u00a0 Which was deleted by the Tribunal. On appeal by the revenue, dismissing the appeal the Court held that assessee is not the share holder hence deletion of addition by the Tribunal is held to be justified. (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e) : Deemed dividend-Registered and beneficial share holder \u2013  Assessee is not share holder-Addition cannot be made 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-4728","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1eg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4728","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=4728"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4728\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4728"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4728"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4728"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}