{"id":51037,"date":"2025-02-08T16:42:10","date_gmt":"2025-02-08T11:12:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shilp-gravures-ltd-v-dy-cit-2024112-itr-23-snahdtrib\/"},"modified":"2025-02-08T16:42:10","modified_gmt":"2025-02-08T11:12:10","slug":"shilp-gravures-ltd-v-dy-cit-2024112-itr-23-snahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shilp-gravures-ltd-v-dy-cit-2024112-itr-23-snahdtrib\/","title":{"rendered":"Shilp Gravures Ltd. v. Dy. CIT (2024)112 ITR 23 (SN)(Ahd)(Trib)"},"content":{"rendered":"<p>Held that plant and machinery put to use for less than 180 days.\u00a0 Claiming only 50 Per Cent. of such Additional\u00a0 claim in immediate previous year and remaining 50 Per Cent. should also\u00a0 be allowed in year under consideration. Matter remanded. Additional claim for gratuity on payment basis is not made in return. Though the\u00a0 Assessing Officer has no power to entertain request\u00a0 in rectification application without filing revised return, however the\u00a0 assessee had every right to make such claim before higher forum. Claim made by\u00a0 assessee to be looked into by Assessing Officer on merits in accordance with law. (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154 : Rectification of mistake-Mistake apparent from the record-Depreciation-Additional depreciation-Additional claim-Mismatch to be looked into and rectified after verification-Matter remanded. [S. 32, 143(1)]  <\/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-51037","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dhb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51037","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=51037"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51037\/revisions"}],"predecessor-version":[{"id":51038,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51037\/revisions\/51038"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51037"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51037"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}