{"id":3666,"date":"2019-01-15T12:32:43","date_gmt":"2019-01-15T12:32:43","guid":{"rendered":"http:\/\/itatonline.org\/digest\/jila-sahakari-kendriya-bank-maryadit-v-dcit-2018-173-itd-211-indoretrib\/"},"modified":"2019-04-21T14:36:01","modified_gmt":"2019-04-21T14:36:01","slug":"jila-sahakari-kendriya-bank-maryadit-v-dcit-2018-173-itd-211-indoretrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jila-sahakari-kendriya-bank-maryadit-v-dcit-2018-173-itd-211-indoretrib\/","title":{"rendered":"Jila Sahakari Kendriya Bank Maryadit  v. DCIT  (2018) 173 ITD 211 \/ 66  ITR 73 (SN)\/ ( 2019) 197 TTJ 851 (Indore)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, claim which is disallowed as bad debt cannot be allowed in the absence of provision made for the same in profit and loss account under bad debt.( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(viia) : Bad debt-Provision for bad and doubtful debts &#8211; Schedule bank \u2013 Claim  which is  disallowed as bad debt cannot be allowed in the absence of provision made for the same in profit and loss account under bad debt. [S. 36(1)(viii)]<\/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-3666","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-X8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3666","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=3666"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3666\/revisions"}],"predecessor-version":[{"id":5065,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3666\/revisions\/5065"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}