{"id":38492,"date":"2024-01-29T14:33:00","date_gmt":"2024-01-29T09:03:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-nestle-india-ltd-no-2-2023457-itr-216-294-taxman-397-delhihc\/"},"modified":"2024-01-29T14:33:00","modified_gmt":"2024-01-29T09:03:00","slug":"pcit-v-nestle-india-ltd-no-2-2023457-itr-216-294-taxman-397-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-nestle-india-ltd-no-2-2023457-itr-216-294-taxman-397-delhihc\/","title":{"rendered":"PCIT v Nestle India Ltd. (No. 2) (2023)457 ITR 216 \/294 Taxman 397 (Delhi)(HC)"},"content":{"rendered":"<p>Held that UPS supports a computer system and it is amenable to depreciation at higher rate of 60 per cent as applicable to computers. Computer accessories and peripherals Computer accessories and peripherals \u00a0are used for\u00a0 uninterrupted power supply system integral part of\u00a0 computer system (AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation &#8211; Rate of  depreciation &#8211; Computer accessories and peripherals &#8211; Entitle to depreciation at 60 percent. <\/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-38492","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a0Q","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38492","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=38492"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38492\/revisions"}],"predecessor-version":[{"id":38493,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38492\/revisions\/38493"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}