{"id":33802,"date":"2023-04-18T11:04:58","date_gmt":"2023-04-18T05:34:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/senthil-energy-p-ltd-v-ito-2022-195-itd-473-chennai-trib\/"},"modified":"2023-04-18T11:04:58","modified_gmt":"2023-04-18T05:34:58","slug":"senthil-energy-p-ltd-v-ito-2022-195-itd-473-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/senthil-energy-p-ltd-v-ito-2022-195-itd-473-chennai-trib\/","title":{"rendered":"Senthil Energy (P.) Ltd. v. ITO (2022) 195 ITD 473 (Chennai) (Trib.)"},"content":{"rendered":"<p>Held that the assessee purchased a used windmill which was installed before 31-3-2012 and the assessee had become the second owner and had not dismantled it from one place and re-erected in another place, the assessee was to be allowed depreciation at a rate of 80 per cent on such windmill. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Windmills-Second owner-purchased used windmill which was installed before 31-3-2012-Not dismantled-Appendix-I of rule 5-Entitle for depreciation at the rate of 80 per cent. <\/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-33802","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Nc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33802","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=33802"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33802\/revisions"}],"predecessor-version":[{"id":33803,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33802\/revisions\/33803"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}