{"id":22785,"date":"2021-11-24T11:43:20","date_gmt":"2021-11-24T06:13:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-agile-electric-sub-assembly-p-ltd-2021-188-itd-780-chennaitrib-2\/"},"modified":"2023-06-10T15:00:53","modified_gmt":"2023-06-10T09:30:53","slug":"dcit-v-agile-electric-sub-assembly-p-ltd-2021-188-itd-780-chennaitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-agile-electric-sub-assembly-p-ltd-2021-188-itd-780-chennaitrib-2\/","title":{"rendered":"DCIT v. Agile Electric Sub Assembly (P.) Ltd. (2021) 188 ITD 780 \/ ( 2022) 96 ITR 402 (Chennai)(Trib.)"},"content":{"rendered":"<p>Held plant and machinery was installed and ready for use in business even if asset was not put to use in business, depreciation is allowable. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Plant and machinery-Installed and ready to use-Depreciation is 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-22785","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Vv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22785","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=22785"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22785\/revisions"}],"predecessor-version":[{"id":34901,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22785\/revisions\/34901"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}