{"id":35737,"date":"2023-08-27T18:03:02","date_gmt":"2023-08-27T12:33:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-nahar-industrial-enterprises-ltd-2022-219-dtr-73-219-ttj-544-99-itr-562-142-taxmann-com-52-chdtrib-acit-v-nahar-spinning-mills-ltd-2022-219-dtr-73-219-ttj-544-99-itr-562-14\/"},"modified":"2023-08-27T18:03:02","modified_gmt":"2023-08-27T12:33:02","slug":"acit-v-nahar-industrial-enterprises-ltd-2022-219-dtr-73-219-ttj-544-99-itr-562-142-taxmann-com-52-chdtrib-acit-v-nahar-spinning-mills-ltd-2022-219-dtr-73-219-ttj-544-99-itr-562-14","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-nahar-industrial-enterprises-ltd-2022-219-dtr-73-219-ttj-544-99-itr-562-142-taxmann-com-52-chdtrib-acit-v-nahar-spinning-mills-ltd-2022-219-dtr-73-219-ttj-544-99-itr-562-14\/","title":{"rendered":"ACIT v. Nahar Industrial Enterprises Ltd. (2022) 219 DTR 73 \/ 219 TTJ 544 \/ 99 ITR 562 \/ 142 taxmann.com 52 (Chd)(Trib) ACIT v. Nahar Spinning Mills Ltd (2022) 219 DTR 73 \/ 219 TTJ 544\/ 99 ITR 562 \/142 taxmann.com 52 (Chd)(Trib) ACIT v. Oswal Woollen Mills Ltd. (2022) 219 DTR 73\/ 219 TTJ 544 \/99 ITR 562 \/ 142 taxmann.com 52 (Chd)(Trib)"},"content":{"rendered":"<p>Held that where assessee made claim pertaining to additional depreciation on machinery installed and put to use through a letter and not through revised return, Assessing Officer was not justified in rejecting claim of assessee. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Additional claim-Claim made by filing letter-Rejection of claim is not justified. <\/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-35737","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9ip","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35737","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=35737"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35737\/revisions"}],"predecessor-version":[{"id":35738,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35737\/revisions\/35738"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35737"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35737"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}