{"id":27065,"date":"2022-05-21T11:05:44","date_gmt":"2022-05-21T05:35:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/plintron-mobility-solutions-p-ltd-v-ito-2022-192-itd-556-chennaitrib\/"},"modified":"2022-05-21T11:05:44","modified_gmt":"2022-05-21T05:35:44","slug":"plintron-mobility-solutions-p-ltd-v-ito-2022-192-itd-556-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/plintron-mobility-solutions-p-ltd-v-ito-2022-192-itd-556-chennaitrib\/","title":{"rendered":"Plintron Mobility Solutions (P.) Ltd. v. ITO (2022) 192 ITD 556 (Chennai)(Trib.)"},"content":{"rendered":"<p>Tribunal held that since software purchased by assessee are embedded in computer system and thus construed as an integrated part of computer system, entitle depreciation at\u00a0 60 percent.<strong>\u00a0 <\/strong>(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Computer software-Integrated part of computer system-Eligible  depreciation at rate of 60 percent.  <\/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-27065","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-72x","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27065","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=27065"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27065\/revisions"}],"predecessor-version":[{"id":27066,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27065\/revisions\/27066"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27065"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27065"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}