{"id":23376,"date":"2022-01-06T10:16:36","date_gmt":"2022-01-06T04:46:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/apollo-tyres-ltd-v-dy-cit-2021-438-itr-526-ker-hc-2\/"},"modified":"2022-02-10T11:44:28","modified_gmt":"2022-02-10T06:14:28","slug":"apollo-tyres-ltd-v-dy-cit-2021-438-itr-526-ker-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/apollo-tyres-ltd-v-dy-cit-2021-438-itr-526-ker-hc-2\/","title":{"rendered":"Apollo Tyres Ltd. v. Dy. CIT (2021) 438 ITR 526\/ 283 Taxman 427 (Ker.)(HC)"},"content":{"rendered":"<p>Court held that the write off of expenditure did not satisfy the test laid down by the Supreme Court. (AY. 2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(vii) : Bad debt-Advance paid for acquisition of capital asset-Amount written off-Not allowable as bad debt. [S. 37(1)] <\/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-23376","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-652","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23376","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=23376"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23376\/revisions"}],"predecessor-version":[{"id":24839,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23376\/revisions\/24839"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}