{"id":22396,"date":"2021-10-24T19:04:43","date_gmt":"2021-10-24T13:34:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kohinoor-indian-p-ltd-v-acit-2021-129-taxmann-com-396-amritsar-trib\/"},"modified":"2022-01-26T14:20:40","modified_gmt":"2022-01-26T08:50:40","slug":"kohinoor-indian-p-ltd-v-acit-2021-129-taxmann-com-396-amritsar-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kohinoor-indian-p-ltd-v-acit-2021-129-taxmann-com-396-amritsar-trib\/","title":{"rendered":"Kohinoor Indian ( P) Ltd v.ACIT (2021)  191 ITD 593 \/ 129 taxmann.com 396 (Amritsar) ( Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that\u00a0 iPad is a communicating device and not a computer, hence, ineligible for higher rate of depreciation of 60 per cent. \u00a0Referred Commissioner of Customs v. Dilip Kumar ( 2018 ) 95 taxmann.com 327 (SC) ( ITA No. 234\/ \u00a0316 \/ASR\/ 2017 dt. 16 -8 -2021 ) ( AY. 2012 -13, 2013 -14 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation &#8211; iPad is a communicating device and not a computer, hence, ineligible for higher rate of depreciation of 60 per cent.<\/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-22396","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Pe","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22396","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=22396"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22396\/revisions"}],"predecessor-version":[{"id":24330,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22396\/revisions\/24330"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}