{"id":1946,"date":"2018-08-07T10:00:52","date_gmt":"2018-08-07T10:00:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/mtandt-rentals-ltd-v-ito-2018-65-itr-63-sn-chennai-trib\/"},"modified":"2018-08-07T10:00:52","modified_gmt":"2018-08-07T10:00:52","slug":"mtandt-rentals-ltd-v-ito-2018-65-itr-63-sn-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mtandt-rentals-ltd-v-ito-2018-65-itr-63-sn-chennai-trib\/","title":{"rendered":"Mtandt Rentals Ltd.  v. ITO  (2018) 65 ITR  63 (SN)  (Chennai) (Trib)"},"content":{"rendered":"<p>Tribunal held that goodwill\u00a0 in books of assessee on account of rounding off\u00a0 of decimal in share exchange ratio not\u00a0 an artificial one accordingly entitle to \u00a0depreciation. (AY. 2014-15)<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.32: Depreciation \u2014 Goodwill \u2014Goodwill  in books of assessee on account of rounding off  of decimal in share exchange ratio not  an artificial one- Entitle depreciation.<\/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":[1],"tags":[],"class_list":["post-1946","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-vo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1946","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=1946"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1946\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}