{"id":40871,"date":"2024-03-22T15:05:27","date_gmt":"2024-03-22T09:35:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/canara-bank-v-dcit-2024-204-itd-358-bang-trib-3\/"},"modified":"2024-03-22T15:05:27","modified_gmt":"2024-03-22T09:35:27","slug":"canara-bank-v-dcit-2024-204-itd-358-bang-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/canara-bank-v-dcit-2024-204-itd-358-bang-trib-3\/","title":{"rendered":"Canara Bank v. DCIT (2024) 204 ITD 358 ( Bang )(Trib)"},"content":{"rendered":"<p>Held that\u00a0 while calculating average aggregate advances of rural branches not only fresh advances made\u00a0 during year , but also amount of advance outstanding are to be considered . \u00a0( AY. 2016-17 ,\u00a0 2017-18 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(viia) :Bad debt-Provision for bad and doubtful debts \u2013 Banks -Schedule bank \u2013Average advances of rural branches \u2013 Advances outstanding  as well as fresh advances are to be considered .  <\/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":[21],"tags":[],"class_list":["post-40871","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aDd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40871","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=40871"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40871\/revisions"}],"predecessor-version":[{"id":40872,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40871\/revisions\/40872"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=40871"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=40871"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=40871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}