{"id":10072,"date":"2020-02-24T02:03:47","date_gmt":"2020-02-24T02:03:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bata-india-ltd-v-dcit-2020-180-itd-464-kol-trib\/"},"modified":"2020-02-24T02:03:47","modified_gmt":"2020-02-24T02:03:47","slug":"bata-india-ltd-v-dcit-2020-180-itd-464-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bata-india-ltd-v-dcit-2020-180-itd-464-kol-trib\/","title":{"rendered":"Bata India Ltd. v. DCIT (2020) 180 ITD 464 (Kol) (Trib.)"},"content":{"rendered":"<p>Assessee is\u00a0 engaged in business of manufacture of footwear. Its factory is\u00a0 located on bank of river Ganges, in order to protect its factory building from floods, damp, erosion and\/or any other forms of water damages, it incurred expenses for river embankment and its renovation . Tribunal held that since costs incurred on river embankment yielded benefit of enduring nature, entire expenditure was capitalized under block &#8216;Factory Building&#8217;\u00a0 accordingly the\u00a0 depreciation\u00a0 is allowable . (AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.32 :Depreciation-  Factory building- Depreciation was allowable on cost of river bank embankment and renovation thereof. <\/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-10072","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Cs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10072","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=10072"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10072\/revisions"}],"predecessor-version":[{"id":10073,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10072\/revisions\/10073"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}