{"id":3719,"date":"2019-01-19T11:01:39","date_gmt":"2019-01-19T11:01:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-kerala-state-electricity-board-2019-174-itd-21-cochin-trib\/"},"modified":"2019-05-05T10:00:51","modified_gmt":"2019-05-05T10:00:51","slug":"acit-v-kerala-state-electricity-board-2019-174-itd-21-cochin-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-kerala-state-electricity-board-2019-174-itd-21-cochin-trib\/","title":{"rendered":"ACIT   v.  Kerala State Electricity Board.  (2019) 174 ITD 21 \/ 69 ITR 207\/ 176 DTR 1 \/ 198 TTJ 913(Cochin)   (Trib.)"},"content":{"rendered":"<p>Kerala State Electricity Board is not entitled to deduction of\u00a0 provision created for bad and doubtful debts, though\u00a0 such provision is created based on guidelines issued by RBI. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(viia) : Bad debt-Provision for bad and doubtful debts- Schedule Bank-Kerala State Electricity Board is not entitled to deduction of provision created for bad and doubtful debts  though such provision is created based on guidelines issued by RBI. [S.36(1)(vii), 36(2)]<\/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-3719","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-XZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3719","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=3719"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3719\/revisions"}],"predecessor-version":[{"id":5349,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3719\/revisions\/5349"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}