{"id":48876,"date":"2024-12-16T15:02:14","date_gmt":"2024-12-16T09:32:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-reliance-industries-ltd-2024109-itr-180-mumtrib-3\/"},"modified":"2024-12-16T15:02:14","modified_gmt":"2024-12-16T09:32:14","slug":"dy-cit-v-reliance-industries-ltd-2024109-itr-180-mumtrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-reliance-industries-ltd-2024109-itr-180-mumtrib-3\/","title":{"rendered":"Dy. CIT v. Reliance Industries Ltd. (2024)109 ITR 180 (Mum)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Held that when the when the\u00a0 purchase of\u00a0 assets treated as bogus,\u00a0 proportionate disallowance of\u00a0 depreciation each year is proper.\u00a0 \u00a0(AY.2017-18, 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation 1Purchase of  assets treated as bogus 1Proportionate disallowance of  depreciation each year is proper.  <\/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-48876","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cIk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48876","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=48876"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48876\/revisions"}],"predecessor-version":[{"id":48877,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48876\/revisions\/48877"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}