{"id":1504,"date":"2018-06-29T08:49:26","date_gmt":"2018-06-29T08:49:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-chaitanya-godavari-grameena-bank-2018-170-itd-668-visakh-trib-2\/"},"modified":"2018-10-28T10:07:33","modified_gmt":"2018-10-28T10:07:33","slug":"acit-v-chaitanya-godavari-grameena-bank-2018-170-itd-668-visakh-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-chaitanya-godavari-grameena-bank-2018-170-itd-668-visakh-trib-2\/","title":{"rendered":"ACIT  v.  Chaitanya Godavari Grameena Bank. (2018) 170 ITD 668\/ 66 ITR 31 (SN) (Visakh)  (Trib.)"},"content":{"rendered":"<p>Tribunal held that provision for bad and doubtful debts is created, in respect of rural or non-rural advances by debiting profit and loss account is entitled for deduction subject to upper limit of deduction laid down in said section. Matter remanded for verification. ( AY.2010-11, 2011, 12 ]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(viia) :Bad debt-Provision for bad and doubtful debts &#8211; Schedule bank \u2013 Rural or Non Rural advances &#8211; Entitled for deduction subject to upper limit of deduction laid down in said section- Matter remanded .<\/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-1504","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-og","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1504","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=1504"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1504\/revisions"}],"predecessor-version":[{"id":2753,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1504\/revisions\/2753"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}