{"id":5816,"date":"2019-06-19T12:38:52","date_gmt":"2019-06-19T12:38:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/malad-sahakari-bank-ltd-v-dcit-2019-176-itd-438-mum-trib-2\/"},"modified":"2019-11-16T04:08:36","modified_gmt":"2019-11-16T04:08:36","slug":"malad-sahakari-bank-ltd-v-dcit-2019-176-itd-438-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/malad-sahakari-bank-ltd-v-dcit-2019-176-itd-438-mum-trib-2\/","title":{"rendered":"Malad Sahakari Bank Ltd.  v. DCIT  (2019) 176 ITD 438\/ 182 DTR 350 (Mum.)   (Trib.)"},"content":{"rendered":"<p>Amounts written off bad debts in its books of account from individual ledgers of borrowers\/defaulters and same is also reflected in the corresponding &#8216;loans and advances (NPA) account and &#8216;interest receivable&#8217; accounts in the balance sheet, assessee was entitled to deduction. (AY. 2010 -11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(vii) : Bad debt-Amounts written off of bad debts-Entitle to 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":[1],"tags":[],"class_list":["post-5816","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1vO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5816","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=5816"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5816\/revisions"}],"predecessor-version":[{"id":8239,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5816\/revisions\/8239"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}