{"id":19790,"date":"2021-07-02T05:59:14","date_gmt":"2021-07-02T00:29:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-ncr-corporation-p-ltd-2020-274-taxman-139-193-dtr-66-karnhc\/"},"modified":"2021-07-02T05:59:14","modified_gmt":"2021-07-02T00:29:14","slug":"cit-v-ncr-corporation-p-ltd-2020-274-taxman-139-193-dtr-66-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ncr-corporation-p-ltd-2020-274-taxman-139-193-dtr-66-karnhc\/","title":{"rendered":"CIT v. NCR Corporation (P.) Ltd. (2020) 274 Taxman 139 \/ 193 DTR 66 (Karn)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ATM can be regarded as a computer and thus it is eligible for higher rate of depreciation, i.e., at rate of 60 per cent .\u00a0 (AY. 2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation \u2013 ATM can be regarded as computer \u2013 Eligible depreciation at rate of 60 % . <\/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-19790","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-59c","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19790","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=19790"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19790\/revisions"}],"predecessor-version":[{"id":19791,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19790\/revisions\/19791"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}