{"id":35751,"date":"2023-08-27T18:06:52","date_gmt":"2023-08-27T12:36:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/expeditors-international-india-pvt-ltd-v-dy-cit-202295-itr-393-delhi-trib\/"},"modified":"2023-08-27T18:06:52","modified_gmt":"2023-08-27T12:36:52","slug":"expeditors-international-india-pvt-ltd-v-dy-cit-202295-itr-393-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/expeditors-international-india-pvt-ltd-v-dy-cit-202295-itr-393-delhi-trib\/","title":{"rendered":"Expeditors International (India) Pvt. Ltd. v. Dy. CIT (2022)95 ITR 393 (Delhi) (Trib)"},"content":{"rendered":"<p>Held that the assessee was entitled to depreciation at 60 per cent. because computers could not be run without their accessories such as UPS, printer, etc.). (AY.2006-07, 2007-08, 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Accessories entitled to higher rate of  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-35751","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9iD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35751","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=35751"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35751\/revisions"}],"predecessor-version":[{"id":35752,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35751\/revisions\/35752"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}