{"id":1388,"date":"2018-06-18T16:22:30","date_gmt":"2018-06-18T16:22:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-vodafone-essar-digilink-ltd-2018-170-itd-430-193-ttj-150-delhi-trib\/"},"modified":"2019-04-19T22:33:19","modified_gmt":"2019-04-19T22:33:19","slug":"dcit-v-vodafone-essar-digilink-ltd-2018-170-itd-430-193-ttj-150-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-vodafone-essar-digilink-ltd-2018-170-itd-430-193-ttj-150-delhi-trib\/","title":{"rendered":"DCIT  v.  Vodafone Essar Digilink Ltd. (2018) 170 ITD 430  \/  193 TTJ 150\/ 166 DTR 233\/ 64 ITR 392 (Delhi)  (Trib.)"},"content":{"rendered":"<p>Assessee entered into lease agreement with owners of various office spaces for setting up of cell site towers . assessee,\u00a0\u00a0 was\u00a0 obliged to restore site to its original condition at expiry of lease period . Assessee\u00a0estimated a sum to be incurred on restoration of sites and capitalized same to cost of cell site towers at very threshold of entering into lease agreements and\u00a0 claimed depreciation on such estimated restoration cost Tribunal held that\u00a0 depreciation is not allowable on\u00a0 notionally estimated the cost\u00a0 and capitalised for restoration of office spaces for setting up of cell site towers\u00a0 .(AY.2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.32: Depreciation- Lease premises -Notionally estimated  cost  and capitalised for restoration of office  spaces for setting up of cell site towers \u2013 Depreciation is held to be not allowable [ S.43(1) ]<\/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-1388","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1388","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=1388"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1388\/revisions"}],"predecessor-version":[{"id":4984,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1388\/revisions\/4984"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}