{"id":15879,"date":"2021-03-24T12:11:38","date_gmt":"2021-03-24T06:41:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vantage-advertising-p-ltd-v-dcit-2020-182-itd-39-kol-trib\/"},"modified":"2021-03-24T12:11:38","modified_gmt":"2021-03-24T06:41:38","slug":"vantage-advertising-p-ltd-v-dcit-2020-182-itd-39-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vantage-advertising-p-ltd-v-dcit-2020-182-itd-39-kol-trib\/","title":{"rendered":"Vantage Advertising (P.) Ltd. v. DCIT (2020) 182 ITD 39 (Kol.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that merely because the\u00a0 notice could not be served\u00a0 on few assesses who were selected on random basis cannot be the ground for disallowance of the bad debt claimed by the assesee.\u00a0 (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(vii) : Bad debt-Amount written off-Notice could not be served randomly-Amount could not be disallowed. <\/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":[21],"tags":[],"class_list":["post-15879","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-487","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15879","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=15879"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15879\/revisions"}],"predecessor-version":[{"id":15880,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15879\/revisions\/15880"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}