{"id":6592,"date":"2019-08-21T08:20:57","date_gmt":"2019-08-21T08:20:57","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-chandragiri-construction-co-2019-415-itr-63-ker-hc-2\/"},"modified":"2019-08-21T08:20:57","modified_gmt":"2019-08-21T08:20:57","slug":"cit-v-chandragiri-construction-co-2019-415-itr-63-ker-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-chandragiri-construction-co-2019-415-itr-63-ker-hc-2\/","title":{"rendered":"CIT  v.  Chandragiri Construction Co.  (2019)  415 ITR 63 (Ker.) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that loss due to encashment of bank guarantee is allowable as business loss. (AY. 2002-03 to 2005 -06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i) : Business loss-Bank guarantee-Loss due to encashment of bank guarantee is 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_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-6592","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Ik","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6592","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=6592"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6592\/revisions"}],"predecessor-version":[{"id":6593,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6592\/revisions\/6593"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}