{"id":56160,"date":"2025-08-22T10:30:37","date_gmt":"2025-08-22T05:00:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/indian-institute-of-information-technology-society-vadodara-v-dcit-2025-212-itd-163-trib\/"},"modified":"2025-08-22T10:30:37","modified_gmt":"2025-08-22T05:00:37","slug":"indian-institute-of-information-technology-society-vadodara-v-dcit-2025-212-itd-163-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/indian-institute-of-information-technology-society-vadodara-v-dcit-2025-212-itd-163-trib\/","title":{"rendered":"Indian Institute of Information Technology Society, Vadodara. v. DCIT (2025) 212 ITD 163 (Trib.)"},"content":{"rendered":"<p>Held that when the\u00a0 assessee-trust had not claimed cost of acquisition of assets as &#8216;application of income&#8217; either in current or any previous assessment year, Assessing Officer could not disallow depreciation on fixed assets under section 11(6). Matter remanded. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Not claimed as application of income-Depreciation cannot be disallowed-Matter remanded.  [S.11(6), 32] <\/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-56160","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eBO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56160","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=56160"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56160\/revisions"}],"predecessor-version":[{"id":56161,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56160\/revisions\/56161"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}