{"id":33806,"date":"2023-04-18T11:05:58","date_gmt":"2023-04-18T05:35:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-syed-habibur-rehman-2022-195-itd-480-delhi-trib\/"},"modified":"2023-04-18T11:05:58","modified_gmt":"2023-04-18T05:35:58","slug":"acit-v-syed-habibur-rehman-2022-195-itd-480-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-syed-habibur-rehman-2022-195-itd-480-delhi-trib\/","title":{"rendered":"ACIT v. Syed Habibur Rehman (2022) 195 ITD 480 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that amounts written off cannot be disallowed on the ground that the amount was prematurely written off. \u00a0(AY. 2014-15)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(vii) : Bad debt-Amounts are written off-AO cannot disallow bad debts on the ground that the sum was prematurely written off. [S. 36(2)(i)] <\/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-33806","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Ng","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33806","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=33806"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33806\/revisions"}],"predecessor-version":[{"id":33807,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33806\/revisions\/33807"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}