{"id":725,"date":"2018-05-08T23:58:04","date_gmt":"2018-05-08T23:58:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/oriental-bank-of-commerce-v-addl-cit-2018-162-dtr-257-91-taxmann-com-61-delhihc\/"},"modified":"2018-05-13T16:52:31","modified_gmt":"2018-05-13T16:52:31","slug":"oriental-bank-of-commerce-v-addl-cit-2018-162-dtr-257-91-taxmann-com-61-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/oriental-bank-of-commerce-v-addl-cit-2018-162-dtr-257-91-taxmann-com-61-delhihc\/","title":{"rendered":"Oriental Bank of Commerce v. Addl. CIT (2018) 162 DTR 257 \/254 Taxman 197  (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ; Provision for interest on over due deposits being ascertained liabilities which is crystallised during the relevant previous year is held to be allowable as deduction .( AY.2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1):Business expenditure \u2013Bank-  Provision for interest on over due deposits being ascertained liabilities which is crystallised during the relevant  previous year is held to be allowable as deduction [ S.145 ]<\/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-725","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/725","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=725"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/725\/revisions"}],"predecessor-version":[{"id":828,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/725\/revisions\/828"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}