{"id":27471,"date":"2022-06-26T18:03:49","date_gmt":"2022-06-26T12:33:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/instrument-technologies-v-acit-2021-198-dtr-17-visakhatrib\/"},"modified":"2022-06-26T18:03:49","modified_gmt":"2022-06-26T12:33:49","slug":"instrument-technologies-v-acit-2021-198-dtr-17-visakhatrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/instrument-technologies-v-acit-2021-198-dtr-17-visakhatrib\/","title":{"rendered":"Instrument Technologies v. ACIT (2021) 198 DTR 17 (Visakha)(Trib.)"},"content":{"rendered":"<p>Held that Biometric system is a computer hence is eligible for depreciation at a higher rate. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Biometric devices-Computer-Eligible depreciation at a higher rate. [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-27471","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-795","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27471","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=27471"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27471\/revisions"}],"predecessor-version":[{"id":27472,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27471\/revisions\/27472"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}