{"id":39924,"date":"2024-03-16T12:47:37","date_gmt":"2024-03-16T07:17:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-nestle-india-ltd-no-1-2023457-itr-210-153-taxmann-com-150-delhihc-2\/"},"modified":"2024-03-16T12:47:37","modified_gmt":"2024-03-16T07:17:37","slug":"pcit-v-nestle-india-ltd-no-1-2023457-itr-210-153-taxmann-com-150-delhihc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-nestle-india-ltd-no-1-2023457-itr-210-153-taxmann-com-150-delhihc-2\/","title":{"rendered":"PCIT v. Nestle India Ltd. (No. 1) (2023)457 ITR 210\/153 taxmann.com 150 (Delhi)(HC)"},"content":{"rendered":"<p>Held that the\u00a0 requiring the assessee to place on record the comparative chart was not imperative for arriving at a decision whether the assessee was entitled to depreciation under section\u00a032. Order of Tribunal is affirmed.(AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-User of  asset-Pollution control devices-Order of Tribunal is affirmed. <\/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-39924","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-anW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39924","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=39924"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39924\/revisions"}],"predecessor-version":[{"id":39925,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39924\/revisions\/39925"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}