{"id":8987,"date":"2020-01-01T07:10:21","date_gmt":"2020-01-01T07:10:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/asian-business-connections-p-ltd-v-dcit-2019-179-itd-595-indoretrib\/"},"modified":"2021-06-27T15:27:17","modified_gmt":"2021-06-27T09:57:17","slug":"asian-business-connections-p-ltd-v-dcit-2019-179-itd-595-indoretrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asian-business-connections-p-ltd-v-dcit-2019-179-itd-595-indoretrib\/","title":{"rendered":"Asian Business Connections (P.) Ltd.  v. DCIT  (2019)  179 ITD 595 \/ )2020) 204 TTJ 286 (Indore)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that amount received by holding company in the ordinary course of business as trade advances cannot be assessed as deemed dividend. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e) : Deemed dividend-Trade advance-Commercial transaction-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-8987","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2kX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8987","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=8987"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8987\/revisions"}],"predecessor-version":[{"id":19696,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8987\/revisions\/19696"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8987"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8987"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}