{"id":694,"date":"2018-05-06T23:53:27","date_gmt":"2018-05-06T23:53:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-mcnally-bharat-engineering-co-ltd-2018-191-ttj-822-kol-trib-3\/"},"modified":"2018-05-06T23:53:27","modified_gmt":"2018-05-06T23:53:27","slug":"dy-cit-v-mcnally-bharat-engineering-co-ltd-2018-191-ttj-822-kol-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-mcnally-bharat-engineering-co-ltd-2018-191-ttj-822-kol-trib-3\/","title":{"rendered":"Dy. CIT v. Mcnally Bharat Engineering Co. Ltd. (2018) 191 TTJ 822 (Kol.)(Trib.)"},"content":{"rendered":"<p>Government old deposits write of owing smallness of amount in books of accounts are allowed as business loss and the efforts involved  in recovering the said amounts is allowable as  business expenditure. (AY. 2006 \u2013 2007 to 2008-2009)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.28(i) : Business loss \u2013  Government deposits written off is held to be allowable as business loss .[ S.37 (i)]<\/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-694","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/694","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=694"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/694\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=694"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=694"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}