{"id":41708,"date":"2024-04-26T16:15:18","date_gmt":"2024-04-26T10:45:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-ptc-india-financial-services-ltd-2023-103-itr-15-sndelhitrib\/"},"modified":"2024-04-26T16:15:18","modified_gmt":"2024-04-26T10:45:18","slug":"dy-cit-v-ptc-india-financial-services-ltd-2023-103-itr-15-sndelhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-ptc-india-financial-services-ltd-2023-103-itr-15-sndelhitrib\/","title":{"rendered":"Dy.CIT v. PTC India Financial Services Ltd. (2023) 103 ITR 15 (SN)(Delhi)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>No new facts therefore depreciation on windmill\u00a0 is allowable .Invested <strong>\u00a0<\/strong>Own funds\u00a0 hence\u00a0 no disallowance can be made.\u00a0 <strong>\u00a0<\/strong>(AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Generation of  power-Depreciation on windmill allowable-Own funds-No disallowance can be made.[S. 14A,R.8D].<\/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-41708","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aQI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41708","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=41708"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41708\/revisions"}],"predecessor-version":[{"id":41709,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41708\/revisions\/41709"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}