{"id":3550,"date":"2019-01-04T06:13:26","date_gmt":"2019-01-04T06:13:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-eco-auto-components-pvt-ltd-2018-409-itr-202-ph-hc\/"},"modified":"2019-01-04T06:13:26","modified_gmt":"2019-01-04T06:13:26","slug":"cit-v-eco-auto-components-pvt-ltd-2018-409-itr-202-ph-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-eco-auto-components-pvt-ltd-2018-409-itr-202-ph-hc\/","title":{"rendered":"CIT  v. Eco Auto Components Pvt. Ltd.  (2018)  409 ITR 202 (P&#038;H) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , Sums written off in books of an assessee \u00a0is sufficient to claim the bad debt and assessee not required to prove the recoverability of debt . <em>Circular No. 551, dated January 23, 1990 <\/em>(1990) 183 ITR 7 (St.) (AY.2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(vii) : Bad debt\u2013Sums written off in books of an assessee is sufficient to claim the bad debt and assessee is not required to prove the recoverability of 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":[1],"tags":[],"class_list":["post-3550","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Vg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3550","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=3550"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3550\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}