{"id":61507,"date":"2026-07-02T09:33:07","date_gmt":"2026-07-02T04:03:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bangalore-electricity-supply-co-ltd-v-acit-2025-234-ttj-58-121-itr-195-174-taxmann-com-100-bang-trib\/"},"modified":"2026-07-02T09:33:07","modified_gmt":"2026-07-02T04:03:07","slug":"bangalore-electricity-supply-co-ltd-v-acit-2025-234-ttj-58-121-itr-195-174-taxmann-com-100-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bangalore-electricity-supply-co-ltd-v-acit-2025-234-ttj-58-121-itr-195-174-taxmann-com-100-bang-trib\/","title":{"rendered":"Bangalore Electricity Supply Co. Ltd. v ACIT (2025) 234 TTJ 58 \/121 ITR 195 \/ 174 taxmann.com 100 (Bang) (Trib)"},"content":{"rendered":"<p>Held that the overstated bank balance appearing in its books of accounts was written off in the books of account. Allowable as business loss. \u00a0(AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i): Business loss-Overstated bank balance written off\u2014 Allowable as business loss. <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61507","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g03","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61507","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=61507"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61507\/revisions"}],"predecessor-version":[{"id":61508,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61507\/revisions\/61508"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}