{"id":21682,"date":"2021-09-24T11:31:16","date_gmt":"2021-09-24T06:01:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-infrasoft-technologies-ltd-2020-195-dtr-333-208-ttj-1068-delhitrib\/"},"modified":"2021-09-24T11:31:16","modified_gmt":"2021-09-24T06:01:16","slug":"dy-cit-v-infrasoft-technologies-ltd-2020-195-dtr-333-208-ttj-1068-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-infrasoft-technologies-ltd-2020-195-dtr-333-208-ttj-1068-delhitrib\/","title":{"rendered":"Dy. CIT v. Infrasoft Technologies Ltd. (2020) 195 DTR 333 \/ 208 TTJ 1068 (Delhi)(Trib.)"},"content":{"rendered":"<p>Where assessee has claimed substantial depreciation on intangible assets which were acquired in the relevant assessment year \u00a0by virtue of business transfer agreement, \u00a0claim was allowed on account of the valuation report submitted by the assessee. (AY. 2012-13, 2013-14, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Intangible Assets-Acquired from business transfer agreement-Depreciation allowable on the basis of valuation report. [S. 32(1)(ii)]  <\/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-21682","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5DI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21682","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=21682"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21682\/revisions"}],"predecessor-version":[{"id":21683,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21682\/revisions\/21683"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}