{"id":233,"date":"2018-04-29T11:43:12","date_gmt":"2018-04-29T11:43:12","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rb-polymers-ltd-v-cit-2018-168-itd-463-kol-trib\/"},"modified":"2018-04-29T11:43:12","modified_gmt":"2018-04-29T11:43:12","slug":"rb-polymers-ltd-v-cit-2018-168-itd-463-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rb-polymers-ltd-v-cit-2018-168-itd-463-kol-trib\/","title":{"rendered":"RB Polymers Ltd.  v. CIT (2018) 168 ITD 463  (Kol)   (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ; the provisions of S.32(2) as amended by Finance Act, 2001 would allow unabsorbed depreciation allowance available in assessment years 1995-96 to 2001-02, to be carried forward to succeeding years, and if any unabsorbed depreciation or part thereof could not be set off till assessment year 2002-03, then it would be carried forward till time it is set off against profits and gains of subsequent years. ( AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32:Depreciation- Unabsorbed depreciation allowance available in assessment years 1995-96 to 2001-02, to be carried forward to succeeding years. [ S. 32(2) ]<\/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-233","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3L","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/233","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=233"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/233\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=233"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=233"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}