{"id":3077,"date":"2018-12-07T09:43:00","date_gmt":"2018-12-07T09:43:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-sinochem-india-co-p-ltd-2018-258-taxman-30-delhihc\/"},"modified":"2019-03-19T11:26:31","modified_gmt":"2019-03-19T11:26:31","slug":"cit-v-sinochem-india-co-p-ltd-2018-258-taxman-30-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-sinochem-india-co-p-ltd-2018-258-taxman-30-delhihc\/","title":{"rendered":"CIT v. Sinochem India Co. (P.) Ltd. (2018) 258 Taxman 30\/170 DTR 21 \/ 304 CTR 822  (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; Trade mark purchased by assessee\u00a0 used by the assessee for advertising for sale promotion of assesse\u2019s products\u00a0 which is entitle to depreciation. Depreciation cannot be disallowed on the ground that\u00a0 the assessee is not engaged in manufacturing activity. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation \u2013 Trade mark-Trademark was advertised for sale promotions of assessee&#8217;s products \u2013 Entitle depreciation .<\/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-3077","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ND","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3077","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=3077"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3077\/revisions"}],"predecessor-version":[{"id":4467,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3077\/revisions\/4467"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3077"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3077"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}