{"id":11595,"date":"2020-05-25T13:04:30","date_gmt":"2020-05-25T13:04:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-ltu-v-acc-ltd-2019-112-taxmann-com-402-2020-269-taxman-15-bom-hc-editorial-slp-of-revenue-is-dismissed-cit-ltu-v-acc-ltd-2020-269-taxman-14-sc-2\/"},"modified":"2020-05-25T13:04:30","modified_gmt":"2020-05-25T13:04:30","slug":"cit-ltu-v-acc-ltd-2019-112-taxmann-com-402-2020-269-taxman-15-bom-hc-editorial-slp-of-revenue-is-dismissed-cit-ltu-v-acc-ltd-2020-269-taxman-14-sc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-ltu-v-acc-ltd-2019-112-taxmann-com-402-2020-269-taxman-15-bom-hc-editorial-slp-of-revenue-is-dismissed-cit-ltu-v-acc-ltd-2020-269-taxman-14-sc-2\/","title":{"rendered":"CIT (LTU) v. ACC Ltd. (2019) 112 taxmann.com 402 \/ (2020) 269 Taxman 15 (Bom) (HC) Editorial: SLP of revenue is dismissed; CIT (LTU) v. ACC Ltd. (2020) 269 Taxman 14 (SC)"},"content":{"rendered":"<p>Tribunal deleted addition made in respect of provision for bad and doubtful debts in computation of book profits. High Court up held the order of the Tribunal followed Apollo Tyres Ltd. v CIT (2002) 255 ITR 273 (SC).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB:  Book profit &#8211; Provision for bad and doubtful debt \u2013 Ascertained liability \u2013 No addition can be made.<\/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-11595","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-311","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11595","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=11595"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11595\/revisions"}],"predecessor-version":[{"id":11596,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11595\/revisions\/11596"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}