{"id":16271,"date":"2021-04-03T14:41:19","date_gmt":"2021-04-03T09:11:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gujarat-state-energy-generation-ltd-v-acit-2020-183-itd-590-ahd-trib-2\/"},"modified":"2021-04-03T14:41:19","modified_gmt":"2021-04-03T09:11:19","slug":"gujarat-state-energy-generation-ltd-v-acit-2020-183-itd-590-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gujarat-state-energy-generation-ltd-v-acit-2020-183-itd-590-ahd-trib-2\/","title":{"rendered":"Gujarat State Energy Generation Ltd. v. ACIT (2020) 183 ITD 590 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessee changed its accounting policies to claim depreciation at rate of 15 per cent on capital spares instead of amortizing cost of those spares over a period of 14 years, since such change did not contravene any of provisions of section 32 the depreciation is allowable. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Capital spares-Change in accounting policy-Depreciation is allowable at 15%.  <\/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-16271","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4er","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16271","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=16271"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16271\/revisions"}],"predecessor-version":[{"id":16272,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16271\/revisions\/16272"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}