{"id":255,"date":"2018-04-29T12:13:22","date_gmt":"2018-04-29T12:13:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/oriental-bank-of-commerce-v-a-cit-2018-401-itr-65-delhi-hc\/"},"modified":"2018-11-21T23:52:35","modified_gmt":"2018-11-21T23:52:35","slug":"oriental-bank-of-commerce-v-a-cit-2018-401-itr-65-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/oriental-bank-of-commerce-v-a-cit-2018-401-itr-65-delhi-hc\/","title":{"rendered":"Oriental Bank of Commerce  v. A CIT (2018) 401 ITR 65\/ 162 DTR 257 \/254 Taxman 197\/ 304 CTR 363   (Delhi) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the assesse the Court held that ; interest on overdue deposit on overdue deposits is ascertained liability hence allowable as deduction .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure -Interest on overdue deposit on overdue deposits is ascertained liability hence 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-255","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-47","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/255","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=255"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/255\/revisions"}],"predecessor-version":[{"id":2938,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/255\/revisions\/2938"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}