{"id":44634,"date":"2024-07-27T17:21:08","date_gmt":"2024-07-27T11:51:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/harman-connected-services-corporation-india-p-ltd-v-asst-cit-2023105-itr-36-sn-151-taxmann-com-500-bang-trib-2\/"},"modified":"2024-07-27T17:21:08","modified_gmt":"2024-07-27T11:51:08","slug":"harman-connected-services-corporation-india-p-ltd-v-asst-cit-2023105-itr-36-sn-151-taxmann-com-500-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/harman-connected-services-corporation-india-p-ltd-v-asst-cit-2023105-itr-36-sn-151-taxmann-com-500-bang-trib-2\/","title":{"rendered":"Harman Connected Services Corporation India P. Ltd. v. Asst. CIT (2023)105 ITR 36 (SN)\/ 151 taxmann.com 500 (Bang) (Trib)"},"content":{"rendered":"<p>Held that computer servers, software and networking equipment are entitle\u00a0 to depreciation is allowable at\u00a0\u00a0 60 Per Cent. Followed, PCIT v. Mphasis L td. [2021 128 taxmann.com 138 (Karn)(HC).<em>(<\/em>AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32  :  Depreciation-Rate of  depreciation-Computer servers, software and networking equipment-Depreciation is allowable at   60 Per Cent. <\/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-44634","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bBU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44634","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=44634"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44634\/revisions"}],"predecessor-version":[{"id":44635,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44634\/revisions\/44635"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}