{"id":25708,"date":"2022-03-22T17:07:48","date_gmt":"2022-03-22T11:37:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/instrument-technologies-v-acit-2021-209-ttj-675-vishakha-trib\/"},"modified":"2022-03-22T17:07:48","modified_gmt":"2022-03-22T11:37:48","slug":"instrument-technologies-v-acit-2021-209-ttj-675-vishakha-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/instrument-technologies-v-acit-2021-209-ttj-675-vishakha-trib\/","title":{"rendered":"Instrument Technologies v. ACIT (2021) 209 TTJ 675 (Vishakha) (Trib.)"},"content":{"rendered":"<p>The Hon\u2019ble Tribunal held that, if the biometric system is detached from the computer, the same does not serve the purpose for which it is intended. Therefore, held that biometric system is a computer and the depreciation required to be allowed is at higher rate. (AY. 2013-14)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Biometric system\u2019 is a \u2018Computer\u2019 and depreciation is to be allowed @ 60%.<\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-25708","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6GE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25708","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=25708"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25708\/revisions"}],"predecessor-version":[{"id":25709,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25708\/revisions\/25709"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}