{"id":28007,"date":"2022-07-05T14:02:10","date_gmt":"2022-07-05T08:32:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-dhansar-engineering-co-p-ltd-2022-285-taxman-404-cal-hc\/"},"modified":"2022-07-05T14:02:10","modified_gmt":"2022-07-05T08:32:10","slug":"pcit-v-dhansar-engineering-co-p-ltd-2022-285-taxman-404-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-dhansar-engineering-co-p-ltd-2022-285-taxman-404-cal-hc\/","title":{"rendered":"PCIT v. Dhansar Engineering Co. (P.) Ltd. (2022) 285 Taxman 404 (Cal.)(HC)"},"content":{"rendered":"<p>Held that extraction and processing of iron ore amounts to production within meaning of word in section 32A(2)(b)(iii) hence entitle for additional depreciation.\u00a0 (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Extraction and processing of iron ore amounts to production-Entitled for additional depreciation. [S. 32(1)(iia), 32A]  <\/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-28007","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7hJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28007","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=28007"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28007\/revisions"}],"predecessor-version":[{"id":28008,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28007\/revisions\/28008"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28007"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28007"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}