{"id":20312,"date":"2021-07-21T10:48:18","date_gmt":"2021-07-21T05:18:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-zydus-wellness-ltd-2019-112-taxmann-com-400-guj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-zydus-wellness-ltd-2020-269-taxman-57-sc-followed-cit-v-smifs-securities-limit\/"},"modified":"2021-07-21T10:48:18","modified_gmt":"2021-07-21T05:18:18","slug":"pcit-v-zydus-wellness-ltd-2019-112-taxmann-com-400-guj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-zydus-wellness-ltd-2020-269-taxman-57-sc-followed-cit-v-smifs-securities-limit","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-zydus-wellness-ltd-2019-112-taxmann-com-400-guj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-zydus-wellness-ltd-2020-269-taxman-57-sc-followed-cit-v-smifs-securities-limit\/","title":{"rendered":"PCIT v. Zydus Wellness Ltd. (2019) 112 taxmann.com 400 (Guj.) (HC) Editorial : SLP of revenue is dismissed, PCIT v. Zydus Wellness Ltd. (2020) 269 Taxman 57 (SC) Followed CIT v. SMIFS Securities Limited, (2012) 13 SCC 488."},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that depreciation on good will is held to be allowable. (AY. 2012-13)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Goodwill-Held to be allowable. <\/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-20312","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5hC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20312","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=20312"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20312\/revisions"}],"predecessor-version":[{"id":20313,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20312\/revisions\/20313"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}