{"id":34212,"date":"2023-04-22T22:24:31","date_gmt":"2023-04-22T16:54:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/indauto-filters-v-adit-2022-197-itd-660-2023-102-itr-403-bang-trib\/"},"modified":"2023-04-22T22:24:31","modified_gmt":"2023-04-22T16:54:31","slug":"indauto-filters-v-adit-2022-197-itd-660-2023-102-itr-403-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/indauto-filters-v-adit-2022-197-itd-660-2023-102-itr-403-bang-trib\/","title":{"rendered":"Indauto Filters v. ADIT (2022) 197 ITD 660 \/ (2023) 102 ITR 403 (Bang.)(Trib.)"},"content":{"rendered":"<p>The depreciation was not claimed in the return due to mistake. After receipt of the intimation the assessee had filed a rectification correcting\u00a0 the omission which had not been given effect. Held that as per Explanation 5 to section 32, even if depreciation was not claimed in return of income, assessee shall be allowed same-Whether, therefore, impugned disallowance made under section 32 was to be deleted in view of Explanation 5 of said provision.\u00a0 (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Intimation-Not claimed in the return by mistake-Rectification-As per Explanation 5 to section 32, even if depreciation was not claimed in return of income depreciation is allowable. [S. 139. 143(1), 154] <\/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-34212","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8TO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34212","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=34212"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34212\/revisions"}],"predecessor-version":[{"id":34213,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34212\/revisions\/34213"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}