{"id":2959,"date":"2018-11-22T10:46:23","date_gmt":"2018-11-22T10:46:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-vishal-transformers-and-switchgears-pvt-ltd-2018-405-itr-266-all-hc-2\/"},"modified":"2018-11-22T10:46:23","modified_gmt":"2018-11-22T10:46:23","slug":"cit-v-vishal-transformers-and-switchgears-pvt-ltd-2018-405-itr-266-all-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-vishal-transformers-and-switchgears-pvt-ltd-2018-405-itr-266-all-hc-2\/","title":{"rendered":"CIT  v. Vishal Transformers And Switchgears Pvt. Ltd. (2018) 405 ITR 266 (All) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;Mere write off is sufficient and it is not necessary to establish that debt had become irrecoverable. \u00a0( AY.2007 -08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.36(1)(vii) :Bad debt \u2013 Mere write off is sufficient and it is not necessary to establish that debt had become irrecoverable.<\/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-2959","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-LJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2959","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=2959"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2959\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2959"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2959"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}