{"id":6984,"date":"2019-09-05T08:04:04","date_gmt":"2019-09-05T08:04:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-hiravati-marine-products-p-ltd-2019-177-itd-722-rajkottrib\/"},"modified":"2019-09-05T08:04:04","modified_gmt":"2019-09-05T08:04:04","slug":"acit-v-hiravati-marine-products-p-ltd-2019-177-itd-722-rajkottrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-hiravati-marine-products-p-ltd-2019-177-itd-722-rajkottrib\/","title":{"rendered":"ACIT   v.  Hiravati Marine Products (P.) Ltd. (2019) 177 ITD 722 (Rajkot)(Trib.)"},"content":{"rendered":"<p>Tribunal held that assessee which is engaged in business of processing and exports of marine products trade advances written off downfall in business of fishermen to whom advances were made due to cyclone and earthquake, assessee&#8217;s claim for deduction was to be allowed. (AY. 2007-08, 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2013Trade advances\u2013Allowable as deduction.  [S. 28(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-6984","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1OE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6984","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=6984"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6984\/revisions"}],"predecessor-version":[{"id":6985,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6984\/revisions\/6985"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}