{"id":12161,"date":"2020-09-11T03:15:29","date_gmt":"2020-09-11T03:15:29","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-royal-sundaram-alliance-insurance-co-ltd-2020423-itr-122-madhc-2\/"},"modified":"2020-09-11T03:15:29","modified_gmt":"2020-09-11T03:15:29","slug":"cit-v-royal-sundaram-alliance-insurance-co-ltd-2020423-itr-122-madhc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-royal-sundaram-alliance-insurance-co-ltd-2020423-itr-122-madhc-2\/","title":{"rendered":"CIT v. Royal Sundaram Alliance Insurance Co. Ltd. (2020)423 ITR 122 (Mad)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , uninterrupted power supply system was part of the computer and entitled to 60 per cent. depreciation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.32: Depreciation \u2014Uninterrupted power supply system for Computers \u2014Entitled to  depreciation at  60 Per Cent.<\/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-12161","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3a9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12161","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=12161"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12161\/revisions"}],"predecessor-version":[{"id":12162,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12161\/revisions\/12162"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12161"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12161"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}