{"id":2025,"date":"2018-08-22T13:44:31","date_gmt":"2018-08-22T13:44:31","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-durga-construction-co-2018-255-taxman-449-gujhc\/"},"modified":"2018-08-22T13:44:31","modified_gmt":"2018-08-22T13:44:31","slug":"pcit-v-durga-construction-co-2018-255-taxman-449-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-durga-construction-co-2018-255-taxman-449-gujhc\/","title":{"rendered":"PCIT .v. Durga Construction Co. (2018) 255 Taxman 449 (Guj)(HC)."},"content":{"rendered":"<p>The High Court held that the terms of the tender suggested that, essentially, the assessee was awarded contract for providing specialized equipments and trained manpower for mining and transportation of excavated minerals on hire and hence there is no error in the view taken by the Tribunal of confirming the claim of assessee for higher depreciation on motor lorries used in assessee\u2019s business of transportation of goods on hire. (ITA. No 414 , 425 of 2018 dt. 01-05-2018) (AY. 2012-2013)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation \u2013  Higher rate \u2013 Transportation- Motor lorries used for providing specialized equipments and trained manpower for mining and transportation of excavated minerals on hire  is  eligible for higher rate of 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-2025","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-wF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2025","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=2025"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2025\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}