{"id":35745,"date":"2023-08-27T18:05:13","date_gmt":"2023-08-27T12:35:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ul-india-pvt-ltd-v-dy-cit-202296-itr-191-bangtrib\/"},"modified":"2023-08-27T18:05:13","modified_gmt":"2023-08-27T12:35:13","slug":"ul-india-pvt-ltd-v-dy-cit-202296-itr-191-bangtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ul-india-pvt-ltd-v-dy-cit-202296-itr-191-bangtrib\/","title":{"rendered":"Ul India Pvt. Ltd. v. Dy. CIT (2022)96 ITR 191 (Bang)(Trib)"},"content":{"rendered":"<p>In the matter of non-grant of depreciation on foreign exchange loss disallowed as capital expenses in AY 2009-10. The Tribunal held that the same is consequential to the order in AY 2009-10, and therefore, the Assessee is entitled to claim depreciation on foreign exchange loss disallowed as capital expenditure. Therefore, the AO was directed to allow the same. (AY.\u00a0 2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Foreign exchange loss-Loss disallowed as capital expenditure-Directed the Assessing Officer to pass consequential  order allowing the depreciation. <\/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-35745","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9ix","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35745","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=35745"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35745\/revisions"}],"predecessor-version":[{"id":35746,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35745\/revisions\/35746"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}