{"id":24262,"date":"2022-01-22T15:35:22","date_gmt":"2022-01-22T10:05:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-engineers-works-2021-206-dtr-242-aphc\/"},"modified":"2022-04-17T16:35:28","modified_gmt":"2022-04-17T11:05:28","slug":"pcit-v-engineers-works-2021-206-dtr-242-aphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-engineers-works-2021-206-dtr-242-aphc\/","title":{"rendered":"PCIT v. Engineers works (2021) 439 ITR 108 \/  206 DTR 242 \/ 323 CTR 485 \/(2022) 284 Taxman 138  (AP)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that deduction of depreciation from gross receipts of income estimated @ 12.5 per cent on contractual receipts is a debatable question of law. Order of Tribunal is affirmed.\u00a0 (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154 : Rectification of mistake-Contractual receipts-Depreciation on gross receipts-Debatable-Rectification order was not justified. [S. 32] <\/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-24262","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6jk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24262","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=24262"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24262\/revisions"}],"predecessor-version":[{"id":26478,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24262\/revisions\/26478"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}