{"id":24404,"date":"2022-01-29T12:26:33","date_gmt":"2022-01-29T06:56:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-farah-khan-ms-2021-191-itd-633-mum-trib\/"},"modified":"2022-01-29T12:26:33","modified_gmt":"2022-01-29T06:56:33","slug":"acit-v-farah-khan-ms-2021-191-itd-633-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-farah-khan-ms-2021-191-itd-633-mum-trib\/","title":{"rendered":"ACIT v. Farah Khan (Ms.) (2021) 191 ITD 633 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that since flat as well as furniture was owned by assessee and was used for professional purpose, proportionate depreciation claimed by assessee was to be allowed.\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Professional choreographer-Office-cum residence-Flats  used office-cum residence-Proportionate 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-24404","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6lC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24404","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=24404"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24404\/revisions"}],"predecessor-version":[{"id":24405,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24404\/revisions\/24405"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}