{"id":2510,"date":"2018-10-17T02:11:04","date_gmt":"2018-10-17T02:11:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-maruti-udyog-ltd-2018-407-itr-159-delhi-hc-3\/"},"modified":"2019-07-14T08:29:40","modified_gmt":"2019-07-14T08:29:40","slug":"cit-v-maruti-udyog-ltd-2018-407-itr-159-delhi-hc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-maruti-udyog-ltd-2018-407-itr-159-delhi-hc-3\/","title":{"rendered":"CIT  v. Maruti Udyog Ltd. (2018) 407 ITR 159 \/( 2019) 308 CTR 682(Delhi) (HC)"},"content":{"rendered":"<p>Court held that ;Customs duty paid could be capitalised with retrospective effect and depreciation was to be calculated by including the said amount<em>. <\/em>( ITA No .250 of 2005 dt. 7-07-2017 ( AY.1999-2000)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.32: Depreciation \u2014 Actual cost \u2014Customs duty paid could be capitalised with retrospective effect and depreciation was to be calculated by including the said amount.[ S.43(1)]<\/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-2510","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Eu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2510","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=2510"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2510\/revisions"}],"predecessor-version":[{"id":6121,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2510\/revisions\/6121"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}