{"id":55301,"date":"2025-07-15T10:39:40","date_gmt":"2025-07-15T05:09:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vidya-kunj-school-v-ito-2025-211-itd-11smc-raipur-trib-2\/"},"modified":"2025-07-15T10:39:40","modified_gmt":"2025-07-15T05:09:40","slug":"vidya-kunj-school-v-ito-2025-211-itd-11smc-raipur-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vidya-kunj-school-v-ito-2025-211-itd-11smc-raipur-trib-2\/","title":{"rendered":"Vidya Kunj School. v. ITO (2025) 211 ITD 11(SMC) (Raipur) (Trib.)"},"content":{"rendered":"<p>Held that though the assessee society had not claimed depreciation on its fixed assets in its return of income, yet, as per Explanation 5 to section 32(1), depreciation was to be allowed while computing its income in a commercial manner. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Not claimed-Commercial manner-As per Explanation 5 to section 32(1), depreciation was to be allowed while computing its income in a commercial manner. [S.11, 12, 12A,  32 (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-55301","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-enX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55301","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=55301"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55301\/revisions"}],"predecessor-version":[{"id":55302,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55301\/revisions\/55302"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55301"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55301"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}