{"id":25949,"date":"2022-03-27T11:02:14","date_gmt":"2022-03-27T05:32:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/johnson-matthey-chemicals-india-p-ltd-v-dy-cit-2021-90-itr-75-sn-punetrib\/"},"modified":"2022-03-27T11:02:14","modified_gmt":"2022-03-27T05:32:14","slug":"johnson-matthey-chemicals-india-p-ltd-v-dy-cit-2021-90-itr-75-sn-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/johnson-matthey-chemicals-india-p-ltd-v-dy-cit-2021-90-itr-75-sn-punetrib\/","title":{"rendered":"Johnson Matthey Chemicals India P. Ltd. v. Dy. CIT (2021) 90 ITR 75 (SN) (Pune)(Trib.)"},"content":{"rendered":"<p>Held that Goodwill, Non-compete payment, Technical knowhow and other assets\u00a0 are eligible\u00a0 for depreciation. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Goodwill-Non-compete payment-Technical knowhow and other assets-Eligible  for depreciation. [S. 32 (1)(ii)]<\/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-25949","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Kx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25949","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=25949"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25949\/revisions"}],"predecessor-version":[{"id":25950,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25949\/revisions\/25950"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25949"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25949"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}