{"id":2953,"date":"2018-11-22T10:22:21","date_gmt":"2018-11-22T10:22:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-malayala-manorama-co-ltd-2018-405-itr-249-ker-hc\/"},"modified":"2019-03-22T05:01:46","modified_gmt":"2019-03-22T05:01:46","slug":"cit-v-malayala-manorama-co-ltd-2018-405-itr-249-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-malayala-manorama-co-ltd-2018-405-itr-249-ker-hc\/","title":{"rendered":"CIT  v. Malayala Manorama Co. Ltd. (2018) 405 ITR 249\/171 DTR 254 (Ker) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that ;the actual business of printing and publishing commenced at the Palakkad unit only in April, 1992 and therefore the plant and machinery was not put to use during the assessment year under consideration. The Tribunal was therefore, not justified in allowing the depreciation on that account to the assessee. ( AY.1992-93)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32: Depreciation -Plant and machinery put to use in April 1992 \u2014 Depreciation is  not allowable for the assessment Year.<\/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-2953","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-LD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2953","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=2953"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2953\/revisions"}],"predecessor-version":[{"id":4490,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2953\/revisions\/4490"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}