{"id":51896,"date":"2025-03-18T11:00:51","date_gmt":"2025-03-18T05:30:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-laxmi-energy-and-foods-ltd-2024114-itr-88-snchdtrib-2\/"},"modified":"2025-03-18T11:00:51","modified_gmt":"2025-03-18T05:30:51","slug":"dy-cit-v-laxmi-energy-and-foods-ltd-2024114-itr-88-snchdtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-laxmi-energy-and-foods-ltd-2024114-itr-88-snchdtrib-2\/","title":{"rendered":"Dy. CIT v.Laxmi Energy and Foods Ltd. (2024)114 ITR 88 (SN)(Chd)(Trib)"},"content":{"rendered":"<p>Following the order of earlier\u00a0 year. Lakshmi Energy And Foods Ltd. v. ACIT\u00a0 2014 SCC OnLine ITAT 11168, disallowance of depreciation is deleted.<\/p>\n<p>(AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Plant and machinery-Depreciation is allowable. <\/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-51896","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dv2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51896","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=51896"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51896\/revisions"}],"predecessor-version":[{"id":51897,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51896\/revisions\/51897"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51896"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}