{"id":35721,"date":"2023-08-27T17:58:36","date_gmt":"2023-08-27T12:28:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-haldiram-snacks-pvt-ltd-2022-98-itr-75-sndelhi-trib\/"},"modified":"2023-08-27T17:58:36","modified_gmt":"2023-08-27T12:28:36","slug":"dy-cit-v-haldiram-snacks-pvt-ltd-2022-98-itr-75-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-haldiram-snacks-pvt-ltd-2022-98-itr-75-sndelhi-trib\/","title":{"rendered":"Dy. CIT v. Haldiram Snacks Pvt. Ltd. (2022) 98 ITR 75 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Held that the assessee has claimed only 50 per cent. of the depreciation under the second proviso to section\u00a032(1)(ii)\u00a0in the year in which the plant and machinery was acquired and put to use for less than 180 days, and where the assessee is eligible to claim additional depreciation of 20 per cent. Balance depreciation can be claimed in the succeeding assessment year. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32: Depreciation-Additional depreciation-Put to use less than 180 days-Balance additional depreciation of  10 Per Cent. can be claimed in succeeding assessment year. [S. 32(1)(ii)), 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-35721","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9i9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35721","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=35721"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35721\/revisions"}],"predecessor-version":[{"id":35722,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35721\/revisions\/35722"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}