{"id":47884,"date":"2024-11-16T19:21:20","date_gmt":"2024-11-16T13:51:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-adani-mining-p-ltd-2024-204-itd-269-ahdtrib\/"},"modified":"2024-11-16T19:21:20","modified_gmt":"2024-11-16T13:51:20","slug":"dcit-v-adani-mining-p-ltd-2024-204-itd-269-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-adani-mining-p-ltd-2024-204-itd-269-ahdtrib\/","title":{"rendered":"DCIT v. Adani Mining (P.) Ltd. (2024) 204 ITD 269 (Ahd)(Trib.)"},"content":{"rendered":"<p>Assessee had claimed depreciation allowance-Assessing Officer disallowed same on ground that business of assessee had not commenced. Commissioner (Appeals) deleted disallowance made by Assessing Officer. Tribunal held that\u00a0 since Assessing Officer while framing assessment order under section 143(3) for assessment year 2011-12 had accepted that business of assessee had already been started, Commissioner (Appeals) had rightly deleted impugned addition. (AY. 2013-14)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Additional depreciation-Business is commenced in earlier year-Depreciation and additional depreciation cannot be disallowed. <\/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-47884","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-csk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47884","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=47884"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47884\/revisions"}],"predecessor-version":[{"id":47885,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47884\/revisions\/47885"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}