{"id":25568,"date":"2022-03-17T13:05:46","date_gmt":"2022-03-17T07:35:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-trinetra-super-retail-pvt-ltd-2021-88-itr-116-mum-trib\/"},"modified":"2022-03-17T13:05:46","modified_gmt":"2022-03-17T07:35:46","slug":"dy-cit-v-trinetra-super-retail-pvt-ltd-2021-88-itr-116-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-trinetra-super-retail-pvt-ltd-2021-88-itr-116-mum-trib\/","title":{"rendered":"Dy. CIT v. Trinetra Super Retail Pvt. Ltd. (2021) 88 ITR 116 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 printer,\u00a0 router, scanner, switches forming integral part of\u00a0 computer system. Entitled to depreciation at\u00a0\u00a0 60 Per Cent.\u00a0 Bizerba weighing scales are\u00a0 not part of\u00a0 computer. Not entitled to depreciation at\u00a0 60 Per Cent.\u00a0 (AY. 2009-10 to 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation &#8211; Rate of depreciation-Printer, Router, Scanner, Switches Forming Integral Part Of Computer System-Entitled To Depreciation At High Rate Of 60 Per Cent.-Bizerba weighing scales- Not part of  computer-Not entitled to depreciation at  60 Per Cent.  <\/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-25568","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Eo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25568","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=25568"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25568\/revisions"}],"predecessor-version":[{"id":25569,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25568\/revisions\/25569"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}