{"id":45181,"date":"2024-08-16T07:41:07","date_gmt":"2024-08-16T02:11:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asst-dit-e-v-maharshtra-samaj-2023-108-itr-657-mum-trib\/"},"modified":"2024-08-16T07:41:07","modified_gmt":"2024-08-16T02:11:07","slug":"asst-dit-e-v-maharshtra-samaj-2023-108-itr-657-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asst-dit-e-v-maharshtra-samaj-2023-108-itr-657-mum-trib\/","title":{"rendered":"Asst. DIT (E) v. Maharshtra Samaj (2023) 108 ITR 657 (Mum) (Trib)"},"content":{"rendered":"<p>Held that the\u00a0\u00a0 assessee has not\u00a0 capital expenditure claimed in earlier years hence depreciation is allowable.\u00a0 (AY.2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Depreciation \u2014 No capital expenditure claimed in earlier years \u2014 Depreciation is allowable. [S. 2(15), 11(1)(a),  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-45181","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bKJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45181","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=45181"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45181\/revisions"}],"predecessor-version":[{"id":45182,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45181\/revisions\/45182"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}