{"id":2997,"date":"2018-11-30T04:50:30","date_gmt":"2018-11-30T04:50:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-vasantha-subramanian-hospitals-pvt-ltd-2018-408-itr-176-mad-hc\/"},"modified":"2019-04-30T00:07:34","modified_gmt":"2019-04-30T00:07:34","slug":"cit-v-vasantha-subramanian-hospitals-pvt-ltd-2018-408-itr-176-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-vasantha-subramanian-hospitals-pvt-ltd-2018-408-itr-176-mad-hc\/","title":{"rendered":"CIT  v. Vasantha Subramanian Hospitals Pvt. Ltd (2018) 408 ITR 176 \/258 Taxman 396\/ 172 DTR 423\/ ( 2019) 307 CTR 569(Mad) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , all equipment formed part of Life Saving Equipment .Denial of depreciation on computer is held to be not proper . Accordingly depreciation @ 40 % is allowed on computer. ( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.32: Depreciation \u2014 Rate of depreciation \u2014All equipment formed part of Life Saving Equipment \u2014Denial of depreciation on computer is held to be not proper [ ITRules 1962, Appex. I, Part A Iii 3(Xia)(D).]<\/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-2997","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ml","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2997","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=2997"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2997\/revisions"}],"predecessor-version":[{"id":5264,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2997\/revisions\/5264"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}