{"id":5695,"date":"2019-06-10T11:44:42","date_gmt":"2019-06-10T11:44:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/hamilton-housewares-p-ltd-v-dcit-2019-262-taxman-410-bom-hc-hamilton-housewares-p-ltd-v-dcit-2019-262-taxman-418-bom-hc\/"},"modified":"2019-06-10T11:44:42","modified_gmt":"2019-06-10T11:44:42","slug":"hamilton-housewares-p-ltd-v-dcit-2019-262-taxman-410-bom-hc-hamilton-housewares-p-ltd-v-dcit-2019-262-taxman-418-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hamilton-housewares-p-ltd-v-dcit-2019-262-taxman-410-bom-hc-hamilton-housewares-p-ltd-v-dcit-2019-262-taxman-418-bom-hc\/","title":{"rendered":"Hamilton Housewares (P.) Ltd. v. DCIT  (2019)  262 Taxman 410 (Bom.)(HC) Hamilton Housewares (P.) Ltd. v. DCIT  (2019)  262 Taxman 418 (Bom.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that, loan transaction was duly scrutinized by Assessing Officer in original assessment. Notice was issued on insistence of audit party, hence\u00a0 reassessment is held to be bad in law.\u00a0 (AY. 2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment\u2013Deemed dividend-Audit information-Loan from company-loan transaction was duly scrutinized by Assessing Officer in original assessment-Notice was issued on insistence of audit party- Reassessment is held to be bad in law. [S.2(22)(e), 148]<\/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-5695","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1tR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5695","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=5695"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5695\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}