{"id":14948,"date":"2021-01-22T11:42:42","date_gmt":"2021-01-22T11:42:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-ltu-v-exl-service-com-india-pvt-ltd-2020-83-itr-11-sn-delhitrib-2\/"},"modified":"2021-01-22T11:42:42","modified_gmt":"2021-01-22T11:42:42","slug":"dy-cit-ltu-v-exl-service-com-india-pvt-ltd-2020-83-itr-11-sn-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-ltu-v-exl-service-com-india-pvt-ltd-2020-83-itr-11-sn-delhitrib-2\/","title":{"rendered":"Dy. CIT (LTU) v. EXL Service.Com (India) Pvt. Ltd. (2020) 83 ITR 11 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal directed the Assessing Officer was directed to grant the assessee depreciation on the software at the rate of 60 per cent. Followed<\/p>\n<p>Exl service.com (India) Pvt. ltd. v. DY. CIT (I. T. A. No. 302\/Delhi\/2015 dated January 3, 2017). (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Voice recording software licences-Entitled to 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-14948","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3T6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14948","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=14948"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14948\/revisions"}],"predecessor-version":[{"id":14949,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14948\/revisions\/14949"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}