{"id":4359,"date":"2019-03-12T10:39:04","date_gmt":"2019-03-12T10:39:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-ballarpur-industries-ltd-2018-64-itr-21sn-168-dtr-225-193-ttj-521-nagtrib-2\/"},"modified":"2019-03-12T10:39:04","modified_gmt":"2019-03-12T10:39:04","slug":"acit-v-ballarpur-industries-ltd-2018-64-itr-21sn-168-dtr-225-193-ttj-521-nagtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-ballarpur-industries-ltd-2018-64-itr-21sn-168-dtr-225-193-ttj-521-nagtrib-2\/","title":{"rendered":"ACIT v. Ballarpur Industries Ltd.(2018) 64 ITR 21(SN)\/ 168 DTR 225 \/ 193 TTJ 521   (Nag)(Trib.)"},"content":{"rendered":"<p>In respect to trade debtors, write-off of bad debts in the books of account was sufficient for claiming deduction under the amended provisions of S..36(1)(vii) and the assessee was not further required to prove that the debt had become bad. ( AY.2005 -06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(vii) : Bad Debt \u2014 Write-off in books of account sufficient compliance,  no further requirement to prove debt has become bad.<\/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-4359","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-18j","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4359","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=4359"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4359\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}