{"id":911,"date":"2018-05-20T10:31:42","date_gmt":"2018-05-20T10:31:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-prasidh-leasing-ltd-2018-403-itr-129-301-ctr-526-163-dtr-475-delhi-hc\/"},"modified":"2018-05-26T16:19:33","modified_gmt":"2018-05-26T16:19:33","slug":"cit-v-prasidh-leasing-ltd-2018-403-itr-129-301-ctr-526-163-dtr-475-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-prasidh-leasing-ltd-2018-403-itr-129-301-ctr-526-163-dtr-475-delhi-hc\/","title":{"rendered":"CIT v. Prasidh Leasing Ltd. (2018) 403 ITR 129 \/ 301 CTR 526 \/163 DTR 475 \/254 Taxman 142  (Delhi) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that by analysing the transactions and evidences found that loan was not trading transaction therefore assessable as deemed dividend .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.2(22)(e ): Deemed dividend- Loan to shareholder \u2014 Finding that loan was not trading transaction therefore 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-911","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/911","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=911"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/911\/revisions"}],"predecessor-version":[{"id":1023,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/911\/revisions\/1023"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}