{"id":10986,"date":"2020-04-02T07:24:17","date_gmt":"2020-04-02T07:24:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rishabh-sahkari-sakh-sanstha-mydt-v-ito-2020-77-itr-26-sn-indoretrib\/"},"modified":"2020-04-02T07:24:17","modified_gmt":"2020-04-02T07:24:17","slug":"rishabh-sahkari-sakh-sanstha-mydt-v-ito-2020-77-itr-26-sn-indoretrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rishabh-sahkari-sakh-sanstha-mydt-v-ito-2020-77-itr-26-sn-indoretrib\/","title":{"rendered":"Rishabh Sahkari Sakh Sanstha Mydt v. ITO (2020) 77 ITR 26 (SN) (Indore)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the provision for bad debt and commission expenses\u00a0 which is in the nature of profits and gains of the assessee, are held to be allowable as deduction. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies-Provision for bad debt-Commission expenses-Deductible. [S.80P(2)]  <\/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-10986","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Rc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10986","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=10986"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10986\/revisions"}],"predecessor-version":[{"id":10987,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10986\/revisions\/10987"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}