{"id":34210,"date":"2023-04-22T22:23:57","date_gmt":"2023-04-22T16:53:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-osd-v-vishal-export-overseas-ltd-2022-197-itd-459-ahd-trib\/"},"modified":"2023-04-22T22:23:57","modified_gmt":"2023-04-22T16:53:57","slug":"dcit-osd-v-vishal-export-overseas-ltd-2022-197-itd-459-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-osd-v-vishal-export-overseas-ltd-2022-197-itd-459-ahd-trib\/","title":{"rendered":"DCIT (OSD) v. Vishal Export Overseas Ltd. [2022] 197 ITD 459 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 activity of generating electricity by windmill would be manufacturing in nature, eligible to claim additional depreciation (AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Additional depreciation-Windmill-Generation of electricity-Eligible to claim 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-34210","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8TM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34210","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=34210"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34210\/revisions"}],"predecessor-version":[{"id":34211,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34210\/revisions\/34211"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}