{"id":49967,"date":"2025-01-16T20:03:09","date_gmt":"2025-01-16T14:33:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gujarat-state-fertilizers-and-chemicals-ltd-v-dy-cit-2024-110-itr-641-ahdtrib-3\/"},"modified":"2025-01-16T20:03:09","modified_gmt":"2025-01-16T14:33:09","slug":"gujarat-state-fertilizers-and-chemicals-ltd-v-dy-cit-2024-110-itr-641-ahdtrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gujarat-state-fertilizers-and-chemicals-ltd-v-dy-cit-2024-110-itr-641-ahdtrib-3\/","title":{"rendered":"Gujarat State Fertilizers and Chemicals Ltd. v.Dy. CIT (2024) 110 ITR 641 (Ahd)(Trib)"},"content":{"rendered":"<p>Held \u00a0That the records showed that the expenditure on lease of land for 20 years was for the purpose of preparation of the land and to make it suitable for installation of windmill. Therefore, the matter was remanded to the Assessing Officer for proper verification and adjudication and, if the expenditure appeared to be towards the cost of plant and machinery, that is, the windmill, the Assessing Officer was directed to allow depreciation in respect of the lease.(AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Windmill-Expenditure incurred on preparation of  land for installation of  windmill-Matter remanded <\/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-49967","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cZV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49967","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=49967"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49967\/revisions"}],"predecessor-version":[{"id":49968,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49967\/revisions\/49968"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}