{"id":13555,"date":"2020-11-01T14:44:11","date_gmt":"2020-11-01T14:44:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-cadence-design-systems-india-p-ltd-2020-81-itr-35-sn-delhi-trib\/"},"modified":"2020-11-01T14:44:11","modified_gmt":"2020-11-01T14:44:11","slug":"dy-cit-v-cadence-design-systems-india-p-ltd-2020-81-itr-35-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-cadence-design-systems-india-p-ltd-2020-81-itr-35-sn-delhi-trib\/","title":{"rendered":"Dy. CIT v. Cadence Design Systems (India) P. Ltd. (2020) 81 ITR 35 (SN) ( Delhi ) (Trib)"},"content":{"rendered":"<p>Tribunal held that computer accessories and peripherals integral part of\u00a0 computer system. Entitled to\u00a0 depreciation at\u00a0 sixty per cent. \u00a0( AY.2003-04, 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.32: Depreciation \u2014Computer accessories and peripherals integral part of  computer system \u2014 Entitled to  depreciation at  sixty 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":[21],"tags":[],"class_list":["post-13555","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3wD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13555","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=13555"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13555\/revisions"}],"predecessor-version":[{"id":13556,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13555\/revisions\/13556"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13555"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13555"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13555"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}