{"id":8483,"date":"2019-12-17T11:44:17","date_gmt":"2019-12-17T11:44:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-c-i-t-v-roshan-lal-jindal-2019-71-itr-596-chd-trib\/"},"modified":"2019-12-17T11:44:17","modified_gmt":"2019-12-17T11:44:17","slug":"dy-c-i-t-v-roshan-lal-jindal-2019-71-itr-596-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-c-i-t-v-roshan-lal-jindal-2019-71-itr-596-chd-trib\/","title":{"rendered":"Dy. C. I. T.  v.    Roshan Lal Jindal (2019) 71 ITR 596 (Chd. )(Trib.)"},"content":{"rendered":"<p>If the assessee does not have a substantial interest namely beneficial entitlement of 20% or more of the income in a concern receiving any loan or advance from a company then such a loan or advance cannot be treated as deemed dividend (AY. \u00a02006-2007)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e) : Deemed dividend-Advance given to society-Advance not to be treated 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-8483","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2cP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8483","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=8483"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8483\/revisions"}],"predecessor-version":[{"id":8484,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8483\/revisions\/8484"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}