{"id":3826,"date":"2019-02-01T01:28:22","date_gmt":"2019-02-01T01:28:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bhagini-nivedita-sahakari-bank-ltd-v-dcit-2019-174-itd-303-pune-trib\/"},"modified":"2019-05-22T06:04:00","modified_gmt":"2019-05-22T06:04:00","slug":"bhagini-nivedita-sahakari-bank-ltd-v-dcit-2019-174-itd-303-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhagini-nivedita-sahakari-bank-ltd-v-dcit-2019-174-itd-303-pune-trib\/","title":{"rendered":"Bhagini Nivedita Sahakari Bank Ltd v. DCIT (2019) 174 ITD 303 \/ 176 DTR 329 (Pune)   (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ; the assessee \u00a0co -operative bank is entitled to the claim of deduction under section 36(1)(viia) to the extent of 7.5 per cent of total income even in absence of rural branches . The deduction is allowable subject \u00a0to satisfy the provisions of said section i.e. making a provision to that extent in the books of account. \u00a0( Circular \u00a0No. 464, dt 18-7 1986 \u00a0(1986) 161 ITR 66 ( St) )( AY. 2007-08, 2009-10, 2011-12, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(viia) :Bad debt-Provision for bad and doubtful debts &#8211; Schedule bank &#8211; A co-operative bank is entitled to claim deduction of bad debts provided in first part of S.36(1)(viia)(a) being 7.5 per cent of total income even in absence of rural branches.<\/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-3826","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ZI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3826","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=3826"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3826\/revisions"}],"predecessor-version":[{"id":5529,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3826\/revisions\/5529"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3826"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3826"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}