{"id":25356,"date":"2022-03-12T15:49:11","date_gmt":"2022-03-12T10:19:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/suumeru-enterpises-v-ito-2021-86-itr-425-jaipurtrib\/"},"modified":"2022-03-12T15:49:11","modified_gmt":"2022-03-12T10:19:11","slug":"suumeru-enterpises-v-ito-2021-86-itr-425-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/suumeru-enterpises-v-ito-2021-86-itr-425-jaipurtrib\/","title":{"rendered":"Suumeru Enterpises v. ITO (2021) 86 ITR 425 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Held that new assets acquired during the year was used for the purposes of business hence\u00a0 depreciation is\u00a0 allowable..(AY. 2012-13 to 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Temporary discontinuance of business-Lull in the business-New  assets acquired during the year-Depreciation 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-25356","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6AY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25356","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=25356"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25356\/revisions"}],"predecessor-version":[{"id":25357,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25356\/revisions\/25357"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}