{"id":25955,"date":"2022-03-27T11:03:26","date_gmt":"2022-03-27T05:33:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-himatnagar-nagrik-sahkari-bank-ltd-2021-90-itr-64-sn-ahd-trib\/"},"modified":"2022-03-27T11:03:26","modified_gmt":"2022-03-27T05:33:26","slug":"acit-v-himatnagar-nagrik-sahkari-bank-ltd-2021-90-itr-64-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-himatnagar-nagrik-sahkari-bank-ltd-2021-90-itr-64-sn-ahd-trib\/","title":{"rendered":"ACIT v. Himatnagar Nagrik Sahkari Bank Ltd. (2021) 90 ITR 64 (SN) (Ahd.)(Trib.)"},"content":{"rendered":"<p>Held that \u00a0the amount written off as the Bank in which the fixed deposit was kept\u00a0 went in to liquidation. Allowable as bad debt. (AY: 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(vii) : Bad debt-Co-Operative Bank-Fixed deposit with another Bank-Liquidation-Amount written off-Allowable as bad debt. <\/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-25955","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6KD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25955","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=25955"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25955\/revisions"}],"predecessor-version":[{"id":25956,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25955\/revisions\/25956"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}