{"id":3665,"date":"2019-01-15T12:31:45","date_gmt":"2019-01-15T12:31:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/maj-hospital-v-dcit-2018-173-itd-554-cochintrib-2\/"},"modified":"2019-03-09T08:13:35","modified_gmt":"2019-03-09T08:13:35","slug":"maj-hospital-v-dcit-2018-173-itd-554-cochintrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maj-hospital-v-dcit-2018-173-itd-554-cochintrib-2\/","title":{"rendered":"MAJ Hospital v. DCIT (2018)  173 ITD 554 \/ 196 TTJ  1149\/(2019) 173 DTR 236 (Cochin)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, Amendment in S.11(6) is\u00a0 prospective and applicable for and from 2015-16 onwards- Depreciation is allowable on assets even though cost of same was allowed as application. Followed CIT v. Rajasthan &amp; Gujarati Charitable Foundation (2018) 402 ITR 441( SC) (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Charitable trust-Amendment in S.11(6) is  prospective and applicable for and from 2015-16 onwards- Depreciation is allowable on assets even though cost of same was allowed as application. [S. 11(6)]<\/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":[1],"tags":[],"class_list":["post-3665","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-X7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3665","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=3665"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3665\/revisions"}],"predecessor-version":[{"id":4299,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3665\/revisions\/4299"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}