{"id":3834,"date":"2019-02-01T13:14:00","date_gmt":"2019-02-01T13:14:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/south-indian-bank-ltd-v-cit-2019-410-itr-50-ker-hc\/"},"modified":"2019-02-01T13:14:00","modified_gmt":"2019-02-01T13:14:00","slug":"south-indian-bank-ltd-v-cit-2019-410-itr-50-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/south-indian-bank-ltd-v-cit-2019-410-itr-50-ker-hc\/","title":{"rendered":"South Indian Bank Ltd. v. CIT (2019) 410 ITR 50 (Ker.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that, bad debt written off in the books is allowable only\u00a0\u00a0 to the extent\u00a0 statutorily prescribed. (AY. 1993 -94 , 1994 -95)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(viia) : Bad debt-Provision for bad and doubtful debts &#8211; Schedule bank-Allowable only  to the extent statutorily prescribed.<\/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-3834","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ZQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3834","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=3834"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3834\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}