{"id":10288,"date":"2020-03-09T09:43:08","date_gmt":"2020-03-09T09:43:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-cochin-international-airport-ltd-2019-76-itr-44-sn-cochintrib\/"},"modified":"2020-03-09T09:43:08","modified_gmt":"2020-03-09T09:43:08","slug":"dy-cit-v-cochin-international-airport-ltd-2019-76-itr-44-sn-cochintrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-cochin-international-airport-ltd-2019-76-itr-44-sn-cochintrib\/","title":{"rendered":"Dy.CIT v. Cochin International Airport Ltd. (2019) 76 ITR 44 (SN) (Cochin)(Trib.)"},"content":{"rendered":"<p>While deciding the issue, the tribunal observed that, the AO has not stated any reason for his deviating from the direction of the ITAT, nor why the isolation parking bay, roads, culverts and drains do not form part of the assets which were found to be plant, as per directions of the Tribunal. Hence, restored back to the AO for consideration. (AY.2008 \u2013 09,\u00a0 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-On runway, isolation parking bay and roads, culverts and drains as buildings-Matter remanded for verification.<\/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-10288","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2FW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10288","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=10288"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10288\/revisions"}],"predecessor-version":[{"id":10289,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10288\/revisions\/10289"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}