{"id":39922,"date":"2024-03-16T12:46:59","date_gmt":"2024-03-16T07:16:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bangalore-international-airport-ltd-v-dy-cit-2023457-itr-229-146-taxmann-com-206-karnhc\/"},"modified":"2024-05-02T06:45:31","modified_gmt":"2024-05-02T01:15:31","slug":"bangalore-international-airport-ltd-v-dy-cit-2023457-itr-229-146-taxmann-com-206-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bangalore-international-airport-ltd-v-dy-cit-2023457-itr-229-146-taxmann-com-206-karnhc\/","title":{"rendered":"Bangalore International Airport Ltd. v. Dy. CIT (2023)457 ITR 229\/146 taxmann.com 206 \/ 335 CTR 586(Karn)(HC)"},"content":{"rendered":"<p>Held that depreciation is allowable on the expenditure incurred in acquiring leasehold rights. (AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Intangible asset-Leasehold right-Depreciation is allowable.    <\/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-39922","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-anU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39922","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=39922"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39922\/revisions"}],"predecessor-version":[{"id":41885,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39922\/revisions\/41885"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}