{"id":17808,"date":"2021-05-10T15:54:05","date_gmt":"2021-05-10T10:24:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rmv-it-services-p-ltd-v-acitosd-2020-82-itr-590-kol-trib\/"},"modified":"2021-05-10T15:54:05","modified_gmt":"2021-05-10T10:24:05","slug":"rmv-it-services-p-ltd-v-acitosd-2020-82-itr-590-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rmv-it-services-p-ltd-v-acitosd-2020-82-itr-590-kol-trib\/","title":{"rendered":"RMV It Services P. Ltd. v. ACIT(OSD) (2020) 82 ITR 590 (Kol.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 the assessee conceded that out of Rs. 14.33 lakhs, Rs. 1 lakh might be disallowed on account of miscellaneous deficiency or differences. The Department had also agreed that in order to cover the miscellaneous deficiencies a minimum of Rs. 1 lakh might be disallowed. Therefore, out of Rs. 14.33 lakhs, Rs. 1 lakh was to be disallowed and the balance of Rs. 13.23 lakhs was directed to be deleted. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Purchase Bills for certain assets not genuine-Assessee and department agreeing for one lakh disallowance-Depreciation is allowable on balance  purchases. <\/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-17808","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4De","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17808","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=17808"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17808\/revisions"}],"predecessor-version":[{"id":17809,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17808\/revisions\/17809"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17808"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17808"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}