{"id":36742,"date":"2023-09-05T13:02:50","date_gmt":"2023-09-05T07:32:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chhotubhai-vitthalbhai-patel-v-dy-cit-2022-97-itr-265-ahd-trib\/"},"modified":"2023-09-05T13:02:50","modified_gmt":"2023-09-05T07:32:50","slug":"chhotubhai-vitthalbhai-patel-v-dy-cit-2022-97-itr-265-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chhotubhai-vitthalbhai-patel-v-dy-cit-2022-97-itr-265-ahd-trib\/","title":{"rendered":"Chhotubhai Vitthalbhai Patel v. Dy. CIT (2022) 97 ITR 265 (Ahd) (Trib)"},"content":{"rendered":"<p>All the details of the assets for depreciation were duly furnished in the Income-tax return. Return filed by assessee was processed by Assessing Officer by disallowing depreciation and demand was raised.\u00a0 Adjustment made u\/s 143(1) was deleted.\u00a0 (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment-Depreciation-All particulars of asset furnished-Deletion of addition is affirmed.   [S. 143(1)] <\/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-36742","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9yC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36742","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=36742"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36742\/revisions"}],"predecessor-version":[{"id":36743,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36742\/revisions\/36743"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}