{"id":18287,"date":"2021-05-17T11:20:36","date_gmt":"2021-05-17T05:50:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-mps-infotecnics-pvt-ltd-2021-86-itr-141-delhi-trib\/"},"modified":"2021-05-17T11:20:36","modified_gmt":"2021-05-17T05:50:36","slug":"dy-cit-v-mps-infotecnics-pvt-ltd-2021-86-itr-141-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-mps-infotecnics-pvt-ltd-2021-86-itr-141-delhi-trib\/","title":{"rendered":"Dy.CIT v. MPS Infotecnics Pvt. Ltd. (2021) 86 ITR 141 (Delhi) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that\u00a0 computer software entitle to depreciation\u00a0 as intangible asset at 60%.(AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation -Computer software \u2014Intangible asset- Entitled to depreciation at 60% 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-18287","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4KX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18287","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=18287"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18287\/revisions"}],"predecessor-version":[{"id":18288,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18287\/revisions\/18288"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18287"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18287"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}