{"id":41363,"date":"2024-04-05T12:39:26","date_gmt":"2024-04-05T07:09:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-indus-towers-ltd-2023459-itr-719-2024-296-taxman-387-delhihc-editorial-refer-dy-cit-v-indus-towers-ltd-2019-73-itr-17-sn-delhitrib\/"},"modified":"2024-04-05T12:39:26","modified_gmt":"2024-04-05T07:09:26","slug":"pcit-v-indus-towers-ltd-2023459-itr-719-2024-296-taxman-387-delhihc-editorial-refer-dy-cit-v-indus-towers-ltd-2019-73-itr-17-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-indus-towers-ltd-2023459-itr-719-2024-296-taxman-387-delhihc-editorial-refer-dy-cit-v-indus-towers-ltd-2019-73-itr-17-sn-delhitrib\/","title":{"rendered":"PCIT v. Indus Towers Ltd. (2023)459 ITR 719\/(2024) 296 Taxman 387 (Delhi)(HC) Editorial : Refer, Dy. CIT v. Indus Towers Ltd (2019) 73 ITR 17 (SN) (Delhi)(Trib)"},"content":{"rendered":"<p>Held that the Tribunal was justified in allowing the amount of depreciation concerning those towers.\u00a0 (AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Telecommunication Infrastructure-Towers Constructed subsequent to commencement of  business-Depreciation is allowable on all towers. <\/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-41363","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aL9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41363","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=41363"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41363\/revisions"}],"predecessor-version":[{"id":41364,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41363\/revisions\/41364"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41363"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41363"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}