{"id":12173,"date":"2020-09-11T03:32:23","date_gmt":"2020-09-11T03:32:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ernakulam-district-co-operative-bank-ltd-v-cit-2020-423-itr-308-kerhc\/"},"modified":"2020-09-11T03:32:23","modified_gmt":"2020-09-11T03:32:23","slug":"ernakulam-district-co-operative-bank-ltd-v-cit-2020-423-itr-308-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ernakulam-district-co-operative-bank-ltd-v-cit-2020-423-itr-308-kerhc\/","title":{"rendered":"Ernakulam District Co-Operative Bank Ltd. v CIT (2020) 423 ITR 308 (Ker)(HC)"},"content":{"rendered":"<p>Dismissing the appeal, that the issue of entitlement of a co-operative bank to the benefit under the second limb of clause (viia) of section\u00a036(1)\u00a0without reference to the definition of rural branch in Explanation (ia) under section\u00a036\u00a0was no longer res integra. \u00a0Followed Kannur District Co-operative Bank Ltd. v. CIT \u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b2014%5d%20365%20ITR%200343\">[2014] 365 ITR 343<\/a>\u00a0(Ker)\u00a0 (HC) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(viia) :Bad debt-Provision for bad and doubtful debts &#8211;  Co-Operative Bank \u2014 Deduction for 10 Per Cent. of aggregate advances of Rural Branches \u2013 Not allowable . <\/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-12173","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3al","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12173","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=12173"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12173\/revisions"}],"predecessor-version":[{"id":12174,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12173\/revisions\/12174"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}