{"id":30461,"date":"2022-10-25T11:18:17","date_gmt":"2022-10-25T05:48:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-b-g-channappa-2022-64-cch-56-216-ttj-963-214-dtr-74-bang-trib\/"},"modified":"2022-10-25T11:18:17","modified_gmt":"2022-10-25T05:48:17","slug":"acit-v-b-g-channappa-2022-64-cch-56-216-ttj-963-214-dtr-74-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-b-g-channappa-2022-64-cch-56-216-ttj-963-214-dtr-74-bang-trib\/","title":{"rendered":"ACIT v. B.G. Channappa (2022) 64 CCH 56 \/ 216 TTJ 963 \/ 214 DTR 74 (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that the depreciation is allowable on solar plant on the date of put to use on which power was produced and not when it\u00a0 supplied electricity to the grid.\u00a0 \u00a0(AY. 2013-14 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Solar plant-Put to use-Depreciation is allowable. [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-30461","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Vj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30461","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=30461"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30461\/revisions"}],"predecessor-version":[{"id":30462,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30461\/revisions\/30462"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}