{"id":15965,"date":"2021-03-24T12:30:02","date_gmt":"2021-03-24T07:00:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hewlett-packard-india-sales-pvt-ltd-v-cit-2021-430-itr-460-karn-hc\/"},"modified":"2021-09-05T19:15:36","modified_gmt":"2021-09-05T13:45:36","slug":"hewlett-packard-india-sales-pvt-ltd-v-cit-2021-430-itr-460-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hewlett-packard-india-sales-pvt-ltd-v-cit-2021-430-itr-460-karn-hc\/","title":{"rendered":"Hewlett-Packard India Sales Pvt. Ltd. v. CIT (2021) 430 ITR 460\/ 277 Taxman 524 \/ 202 DTR 293\/ 279 Taxman 355   (Karn.)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that the lessor of assets leased in course of leasing business is entitle to depreciation. (AY.2004-05) .( AY. 2000-01 )   <\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Finance lease-Lessor  of  assets leased in course of  leasing business-Depreciation allowable. <\/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-15965","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-49v","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15965","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=15965"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15965\/revisions"}],"predecessor-version":[{"id":21340,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15965\/revisions\/21340"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}