{"id":5429,"date":"2019-05-17T09:48:32","date_gmt":"2019-05-17T09:48:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rajesh-kumar-v-acit-2019-175-itd-734-bang-trib\/"},"modified":"2019-10-06T08:12:26","modified_gmt":"2019-10-06T08:12:26","slug":"rajesh-kumar-v-acit-2019-175-itd-734-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajesh-kumar-v-acit-2019-175-itd-734-bang-trib\/","title":{"rendered":"Rajesh Kumar v. ACIT (2019) 175 ITD 734 \/ 181 DTR 79 (Bang.)(Trib.)"},"content":{"rendered":"<p>Company which is not in the business of lending of\u00a0 money advance to a share holder who has more than 10 per cent voting power is assessable as deemed dividend. (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e) : Deemed dividend-Loan to a share holder\u2013Not in the business of lending of money\u2013Holding more than 10 percent voting power \u2013 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-5429","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1pz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5429","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=5429"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5429\/revisions"}],"predecessor-version":[{"id":7683,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5429\/revisions\/7683"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}