{"id":6402,"date":"2019-08-10T10:23:14","date_gmt":"2019-08-10T10:23:14","guid":{"rendered":"http:\/\/itatonline.org\/digest\/health-and-glow-retailing-p-ltd-v-acit-2019-70-itr-163-chennai-trib\/"},"modified":"2019-08-10T10:23:14","modified_gmt":"2019-08-10T10:23:14","slug":"health-and-glow-retailing-p-ltd-v-acit-2019-70-itr-163-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/health-and-glow-retailing-p-ltd-v-acit-2019-70-itr-163-chennai-trib\/","title":{"rendered":"Health and Glow Retailing P. Ltd.  v. ACIT  (2019)  70 ITR  163 (Chennai) (Trib.)"},"content":{"rendered":"<p>Failure on the part of the AO to consider provision for doubtful debt and unabsorbed depreciation in the original assessment proceedings, reassessment is held to be valid. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment\u2013With in four years-Provision for doubtful debt\u2013Unabsorbed depreciation- Reassessment is held to be valid [S. 32(2), 148 ]<\/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-6402","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Fg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6402","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=6402"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6402\/revisions"}],"predecessor-version":[{"id":6403,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6402\/revisions\/6403"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}