{"id":2362,"date":"2018-09-14T10:33:22","date_gmt":"2018-09-14T10:33:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-babul-products-p-ltd-2018-257-taxman-100-guj-hc-editorial-order-in-babul-products-p-ltd-v-acit-2017-167-itd-402-ahd-trib-is-affirmed\/"},"modified":"2018-09-14T10:33:22","modified_gmt":"2018-09-14T10:33:22","slug":"pcit-v-babul-products-p-ltd-2018-257-taxman-100-guj-hc-editorial-order-in-babul-products-p-ltd-v-acit-2017-167-itd-402-ahd-trib-is-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-babul-products-p-ltd-2018-257-taxman-100-guj-hc-editorial-order-in-babul-products-p-ltd-v-acit-2017-167-itd-402-ahd-trib-is-affirmed\/","title":{"rendered":"PCIT  v. Babul Products (P.) Ltd. (2018) 257 Taxman 100 (Guj.)(HC) Editorial :Order in  Babul Products (P.) Ltd v. ACIT ( 2017) 167 ITD 402 ( Ahd) (Trib) is affirmed ."},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; as the Factory could not run due to stay order of Court, depreciation cannot be disallowed.\u00a0 Business is not closed permanently .( AY.2009- 10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.32: Depreciation- Stay order from Court- Factory could not run due to stay order of Court- Depreciation cannot be disallowed.<\/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-2362","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-C6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2362","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=2362"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2362\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}