{"id":44750,"date":"2024-08-01T10:53:16","date_gmt":"2024-08-01T05:23:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asst-cit-v-cosmo-films-ltd-2023106-itr-10-sndelhi-trib-3\/"},"modified":"2024-08-01T10:53:16","modified_gmt":"2024-08-01T05:23:16","slug":"asst-cit-v-cosmo-films-ltd-2023106-itr-10-sndelhi-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asst-cit-v-cosmo-films-ltd-2023106-itr-10-sndelhi-trib-3\/","title":{"rendered":"Asst. CIT v. Cosmo Films Ltd. (2023)106 ITR 10 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Order of CIT(A) allowing higher depreciation is affirmed. Followed, CIT v. Bses Yamuna Powers L td(2013) 358 ITR 47 (Dehi)(HC). (AY.2004-05 to 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Rate of  depreciation-Computer accessories and peripherals-Entitled to depreciation at higher rate applicable to computers.  <\/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-44750","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bDM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44750","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=44750"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44750\/revisions"}],"predecessor-version":[{"id":44751,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44750\/revisions\/44751"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}