{"id":10693,"date":"2020-03-22T06:42:19","date_gmt":"2020-03-22T06:42:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-crompton-greaves-ltd-2020-181-itd-40-mum-trib-3\/"},"modified":"2021-06-26T19:28:55","modified_gmt":"2021-06-26T13:58:55","slug":"acit-v-crompton-greaves-ltd-2020-181-itd-40-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-crompton-greaves-ltd-2020-181-itd-40-mum-trib-3\/","title":{"rendered":"ACIT v. Crompton Greaves Ltd. ( 2019) 75 ITR 17 (SN )\/  (2020) 181 ITD 40 \/ 203 TTJ 94(Mum.)(Trib.)"},"content":{"rendered":"<p>Assessee claimed deprecation on a part of building which became disallowable for period from assessment years 2004-05 to 2007-08. Accordingly amount so disallowed was required to be added to WDV of building as on 1-4-2008. However, since Tribunal order for assessment years 2004-05 to 2007-08, confirming disallowance, came to be passed on 28-3-2012, it had not been possible for assessee to have revised WDV of building for claiming higher depreciation in return of income filed by assessee on 28-9-2009. Tribunal held that\u00a0 deprecation on higher revised opening WDV of building by revising it on account of disallowance of depreciation in past years was to be allowed. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43(6) : Written down value-WDV of building had been revised on account of disallowance of depreciation in past years-Depreciation on such higher revised opening WDV of building was to be allowed. [S. 32]<\/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-10693","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Mt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10693","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=10693"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10693\/revisions"}],"predecessor-version":[{"id":19672,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10693\/revisions\/19672"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}