{"id":55309,"date":"2025-07-15T10:40:53","date_gmt":"2025-07-15T05:10:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kotak-mahindra-bank-ltd-v-dcit-2025-211-itd-608-mum-trib-3\/"},"modified":"2025-07-15T10:40:53","modified_gmt":"2025-07-15T05:10:53","slug":"kotak-mahindra-bank-ltd-v-dcit-2025-211-itd-608-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kotak-mahindra-bank-ltd-v-dcit-2025-211-itd-608-mum-trib-3\/","title":{"rendered":"Kotak Mahindra Bank Ltd. v. DCIT (2025) 211 ITD 608 (Mum) (Trib.)"},"content":{"rendered":"<p>Held that\u00a0 provisions are made as per direction of RBI is\u00a0 allowable as deduction. AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(viia) :Bad debt-Provision for bad and doubtful debts-Schedule bank-Provisions are made as per direction of RBI-Allowable as deduction. <\/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-55309","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eo5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55309","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=55309"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55309\/revisions"}],"predecessor-version":[{"id":55310,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55309\/revisions\/55310"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}