{"id":695,"date":"2018-05-06T23:54:08","date_gmt":"2018-05-06T23:54:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-mcnally-bharat-engineering-co-ltd-2018-191-ttj-822-kol-trib-4\/"},"modified":"2018-05-06T23:54:08","modified_gmt":"2018-05-06T23:54:08","slug":"dy-cit-v-mcnally-bharat-engineering-co-ltd-2018-191-ttj-822-kol-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-mcnally-bharat-engineering-co-ltd-2018-191-ttj-822-kol-trib-4\/","title":{"rendered":"Dy. CIT v. Mcnally Bharat Engineering Co. Ltd. (2018) 191 TTJ 822 (Kol.)(Trib.)"},"content":{"rendered":"<p>Advances given to various parties for purchase of goods, electrical installation, consumable stores  which have nexus with business hence   allowable as business loss . (AY .2006 \u2013 2007 to 2008-2009)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.28(i) : Business loss &#8211;  Advance made to parties for purchase of goods, consumables which are written off in the books is held to be 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-695","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/695","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=695"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/695\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}