{"id":30260,"date":"2022-10-19T13:11:56","date_gmt":"2022-10-19T07:41:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/s-srinivasaraghavan-v-acit-2022-287-taxman-398-114-cch-312-mad-hc\/"},"modified":"2022-10-19T13:11:56","modified_gmt":"2022-10-19T07:41:56","slug":"s-srinivasaraghavan-v-acit-2022-287-taxman-398-114-cch-312-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-srinivasaraghavan-v-acit-2022-287-taxman-398-114-cch-312-mad-hc\/","title":{"rendered":"S. Srinivasaraghavan v. ACIT (2022) 287 Taxman 398\/114 CCH 312 (Mad.)(HC)"},"content":{"rendered":"<p>Held that generation of electricity by windmill should be equated to term &#8216;manufacturing or production of article or thing&#8217; and, therefore, assessee was entitled to claim additional depreciation on windmill installed as per provision of section 32(1)(iia) of the Act. Matter remanded (AY.2006-07).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Windmill-Generation of electricity-Entitle to additional depreciation [S. 32(1)(iia)]. <\/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-30260","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7S4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30260","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=30260"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30260\/revisions"}],"predecessor-version":[{"id":30261,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30260\/revisions\/30261"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}