{"id":267,"date":"2018-04-29T12:28:52","date_gmt":"2018-04-29T12:28:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/mahanadi-coalfields-ltd-v-dcit-2018-61-itr-585-ctk-trib-3\/"},"modified":"2018-04-29T12:28:52","modified_gmt":"2018-04-29T12:28:52","slug":"mahanadi-coalfields-ltd-v-dcit-2018-61-itr-585-ctk-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mahanadi-coalfields-ltd-v-dcit-2018-61-itr-585-ctk-trib-3\/","title":{"rendered":"Mahanadi Coalfields Ltd.  v. DCIT (2018) 61 ITR 585 (Ctk) (Trib)"},"content":{"rendered":"<p>Tribunal held that on development expenditure 10% depreciation was held to be allowable and balance was held to be not allowable . ( AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1):Business expenditure \u2014 Capital  or revenue -Development expenditure \u2014 Depreciation  was held to be allowable at 10% and  balance was held to be disallowable [ S. 32 ]<\/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-267","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4j","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/267","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=267"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/267\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}