{"id":35731,"date":"2023-08-27T18:01:20","date_gmt":"2023-08-27T12:31:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/roca-bathroom-products-pvt-ltd-v-dy-cit-2022100-itr-65-sn-chennaitrib\/"},"modified":"2023-08-27T18:01:20","modified_gmt":"2023-08-27T12:31:20","slug":"roca-bathroom-products-pvt-ltd-v-dy-cit-2022100-itr-65-sn-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/roca-bathroom-products-pvt-ltd-v-dy-cit-2022100-itr-65-sn-chennaitrib\/","title":{"rendered":"Roca Bathroom Products Pvt. Ltd. v. Dy. CIT (2022)100 ITR 65 (SN) (Chennai)(Trib)"},"content":{"rendered":"<p>Held that the software purchased by the assessee was necessarily to be used along with computers and was eligible for depreciation at 60 per cent. The Assessing Officer was to allow depreciation of 60 per cent. on software. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Software-Eligible for depreciation at 60 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-35731","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9ij","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35731","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=35731"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35731\/revisions"}],"predecessor-version":[{"id":35732,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35731\/revisions\/35732"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35731"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}