{"id":36627,"date":"2023-09-01T17:46:12","date_gmt":"2023-09-01T12:16:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-piramal-enterprises-ltd-2022-216-ttj-802-mumtrib-5\/"},"modified":"2023-09-01T17:46:12","modified_gmt":"2023-09-01T12:16:12","slug":"dy-cit-v-piramal-enterprises-ltd-2022-216-ttj-802-mumtrib-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-piramal-enterprises-ltd-2022-216-ttj-802-mumtrib-5\/","title":{"rendered":"Dy. CIT v. Piramal Enterprises Ltd. (2022) 216 TTJ 802 (Mum)(Trib)"},"content":{"rendered":"<p>Held that provision for bad and doubtful debts,\u00a0 falls in cl. (i) and not under cl. (c) of Expin. 1 to s. 115JB(2), therefore\u00a0 the same is required to be added back while computing book profits.\u00a0\u00a0 CIT v. Tainwala Chemicals and Plastics India Ltd. (2013) 215 Taxman 153 (Bom) distinguished. (AY.2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Bad and doubtful debts-Required to be added back. <\/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-36627","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9wL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36627","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=36627"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36627\/revisions"}],"predecessor-version":[{"id":36628,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36627\/revisions\/36628"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}