{"id":49977,"date":"2025-01-16T20:08:56","date_gmt":"2025-01-16T14:38:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-osd-v-aspire-systems-india-p-ltd-2024-110-itr-1-232-ttj-387-trib-chennnaitrib-2\/"},"modified":"2025-01-16T20:08:56","modified_gmt":"2025-01-16T14:38:56","slug":"dy-cit-osd-v-aspire-systems-india-p-ltd-2024-110-itr-1-232-ttj-387-trib-chennnaitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-osd-v-aspire-systems-india-p-ltd-2024-110-itr-1-232-ttj-387-trib-chennnaitrib-2\/","title":{"rendered":"Dy. CIT (OSD) v. Aspire Systems India P. Ltd. (2024) 110 ITR 1 \/ 232 TTJ 387 (Trib) (Chennnai)(Trib)"},"content":{"rendered":"<p>Held that The Commissioner (Appeals) had rightly directed the Assessing Officer to verify whether the amounts claimed as bad debts were included in the income for the earlier assessment years. <em>(<\/em>AY. 2010-11, 2012-13, 2013-14, 2016-17, 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(vii) :Bad debt-Income pertaining to bad debts written off offered to tax in earlier years-Order of CIT(A) remanding the matter to AO is affirmed. <\/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-49977","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d05","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49977","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=49977"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49977\/revisions"}],"predecessor-version":[{"id":49978,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49977\/revisions\/49978"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49977"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49977"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}