{"id":2085,"date":"2018-08-24T15:59:08","date_gmt":"2018-08-24T15:59:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shalom-charitable-ministries-of-india-v-acit-2018-171-itd-338-cochintrib\/"},"modified":"2020-03-07T08:29:49","modified_gmt":"2020-03-07T08:29:49","slug":"shalom-charitable-ministries-of-india-v-acit-2018-171-itd-338-cochintrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shalom-charitable-ministries-of-india-v-acit-2018-171-itd-338-cochintrib\/","title":{"rendered":"Shalom Charitable Ministries of India v. ACIT (2018) 171 ITD 338\/ 195 TTJ 340\/( 2019) 177 DTR 22  (Cochin)(Trib.)"},"content":{"rendered":"<p>Tribunal held that provision for bad and doubtful debts which was not written off cannot be allowable as deduction .( AY. 2007 -08, 2009-10)<b><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.36(1)(vii) : Bad debts\u2013 Provision for bad and doubtful debts which was not written off cannot be allowable as deduction .<\/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-2085","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-xD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2085","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=2085"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2085\/revisions"}],"predecessor-version":[{"id":10265,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2085\/revisions\/10265"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2085"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2085"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}