{"id":43758,"date":"2024-06-14T17:16:35","date_gmt":"2024-06-14T11:46:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/indauto-filters-v-acit-2023-102-itr-403-bang-trib\/"},"modified":"2024-06-14T17:16:35","modified_gmt":"2024-06-14T11:46:35","slug":"indauto-filters-v-acit-2023-102-itr-403-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/indauto-filters-v-acit-2023-102-itr-403-bang-trib\/","title":{"rendered":"Indauto Filters v. ACIT (2023) 102 ITR 403 (Bang) (Trib.)"},"content":{"rendered":"<p>An inadvertent error committed at the time of feeding the information in the return of income for the claim of depreciation u\/s 32-Applicability of Explanation 5 to Section 32 which provides that even though, the depreciation is not claimed in the return of income, the assessee shall be allowed the depreciation u\/s 32 of the Act.Effect of Circular No. 14 (XI-35) of 1955 dtd. 11\u201304\u20131955. \u00a0The assessee entitled for the claim of depreciation u\/s 32 of the Act.(AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154 : Rectification of mistake-Mistake apparent from the record-CPC while processing the return of income in as much as depreciation u\/s 32 has not been granted-Entitled for the claim of depreciation.  [S.32] <\/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-43758","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bnM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43758","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=43758"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43758\/revisions"}],"predecessor-version":[{"id":43759,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43758\/revisions\/43759"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}