{"id":228,"date":"2018-04-29T11:36:05","date_gmt":"2018-04-29T11:36:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-institute-of-development-and-research-in-banking-technology-2018-400-itr-66-t-ap-hc-editorial-institute-for-development-and-research-in-banking-technology-v-adit-e-2015-42-2\/"},"modified":"2018-06-10T16:53:11","modified_gmt":"2018-06-10T16:53:11","slug":"cit-v-institute-of-development-and-research-in-banking-technology-2018-400-itr-66-t-ap-hc-editorial-institute-for-development-and-research-in-banking-technology-v-adit-e-2015-42-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-institute-of-development-and-research-in-banking-technology-2018-400-itr-66-t-ap-hc-editorial-institute-for-development-and-research-in-banking-technology-v-adit-e-2015-42-2\/","title":{"rendered":"CIT v. Institute for Development and Research in Banking Technology. (2018) 400  ITR 66\/ 165 DTR 104 \/302 CTR 332 (T &#038; AP) (HC)  Editorial:  Institute for Development and Research in Banking Technology v. ADIT  ( E ) ( 2015) 42 ITR 219 ( Hyd) (Trib) is affirmed"},"content":{"rendered":"<p>Dismissing the appeal of the revenue, the Court held that ;provision disallowance of depreciation on assets whose cost allowed as application of income applies prospectively ( AY. 2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation &#8211;  Application of income as cost of assets -\u2013Disallowance of depreciation- Amendment  applies  prospectively  [ S. 11 (6) ]<\/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-228","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3G","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/228","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=228"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/228\/revisions"}],"predecessor-version":[{"id":1299,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/228\/revisions\/1299"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}