{"id":3859,"date":"2019-02-07T08:59:15","date_gmt":"2019-02-07T08:59:15","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dhanalakshmi-bank-ltd-v-cit-2019-410-itr-280-ker-hc-3\/"},"modified":"2019-06-26T01:10:07","modified_gmt":"2019-06-26T01:10:07","slug":"dhanalakshmi-bank-ltd-v-cit-2019-410-itr-280-ker-hc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dhanalakshmi-bank-ltd-v-cit-2019-410-itr-280-ker-hc-3\/","title":{"rendered":"Dhanalakshmi Bank Ltd.  v. CIT (2019) 410 ITR 280 \/ 261 Taxman 521\/ 177 DTR 48\/ 308 CTR 484(Ker.) (HC)"},"content":{"rendered":"<p>Bad debt written off of non -rural Bank is held to be allowable as deduction. Followed Catholic Syrian Bank Ltd v. CIT (2012) 343 ITR 270 (SC) (AY. 1996 -97 to 2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(vii) : Bad debt\u2014Non-rural banks written off\u2014Held to be allowable as deduction-Deductible.  [S. 36(1)(viia)]<\/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-3859","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-10f","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3859","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=3859"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3859\/revisions"}],"predecessor-version":[{"id":5962,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3859\/revisions\/5962"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3859"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}