{"id":41720,"date":"2024-04-26T16:18:21","date_gmt":"2024-04-26T10:48:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dinesh-devraj-ranka-v-addl-cit-2023-200-itd-731-bangtrib\/"},"modified":"2024-04-26T16:18:21","modified_gmt":"2024-04-26T10:48:21","slug":"dinesh-devraj-ranka-v-addl-cit-2023-200-itd-731-bangtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dinesh-devraj-ranka-v-addl-cit-2023-200-itd-731-bangtrib\/","title":{"rendered":"Dinesh Devraj Ranka v. Addl. CIT [2023] 200 ITD 731 (Bang)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the amount written off against the salary advance was also not substantiated and the assessee could not even submit the basic details to support whether\u00a0 the person\u00a0 was actually in employment with the assessee. As the assessee has not substantiated the claim with proper documentary evidence to prove that it was incurred in the regular course of business and that the amount could not be recovered. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(vii): Bad debts-Failer to substantiate-Not allowable as deduction.  [S. 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":[21],"tags":[],"class_list":["post-41720","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aQU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41720","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=41720"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41720\/revisions"}],"predecessor-version":[{"id":41721,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41720\/revisions\/41721"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}