{"id":51140,"date":"2025-02-13T15:59:54","date_gmt":"2025-02-13T10:29:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hazaribagh-ranchi-expressway-ltd-v-acit-2024-209-itd-522-mum-trib\/"},"modified":"2025-03-23T23:05:06","modified_gmt":"2025-03-23T17:35:06","slug":"hazaribagh-ranchi-expressway-ltd-v-acit-2024-209-itd-522-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hazaribagh-ranchi-expressway-ltd-v-acit-2024-209-itd-522-mum-trib\/","title":{"rendered":"Hazaribagh Ranchi Expressway Ltd. v. ACIT (2024) 209 ITD 522 \/\/115 ITR 46  (SN) (Mum.) (Trib.)"},"content":{"rendered":"<p>Held that toll bridge and toll roads are not tangible assets of assessee in terms of Explanation-3(a) to section 32(1)(ii),hence not entitle to depreciation.. (AY. 2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Toll roads-Constructing a road on BOT basis on Government land-Not owner of road-Toll bridge and toll roads are not tangible assets of assessee in terms of Explanation-3(a) to section 32(1)(ii) [S.32(1)(ii)] <\/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-51140","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-diQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51140","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=51140"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51140\/revisions"}],"predecessor-version":[{"id":52179,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51140\/revisions\/52179"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51140"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}