{"id":581,"date":"2018-05-01T07:54:50","date_gmt":"2018-05-01T07:54:50","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-auto-mobile-corporation-of-goa-ltd-2018-164-dtr-168-bom-hc\/"},"modified":"2018-10-19T11:56:34","modified_gmt":"2018-10-19T11:56:34","slug":"cit-v-auto-mobile-corporation-of-goa-ltd-2018-164-dtr-168-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-auto-mobile-corporation-of-goa-ltd-2018-164-dtr-168-bom-hc\/","title":{"rendered":"CIT v. Auto Mobile Corporation of Goa Ltd ( 2018)  405 ITR 310\/164 DTR 168 ( Bom) (HC)"},"content":{"rendered":"<p>On appeal by the revenue , the Court has admitted additional question, whether the assesse can disclaim depreciation when it claimed deduction u\/s 80HH . The matter was remanded to the Tribunal to consider factual aspect . ( AY. 1989-90)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32: Depreciation \u2013 Option- Newly established industrial undertakings &#8211; Back ward areas \u2013Additional question was admitted and the matter was remanded to the Tribunal to consider factual aspect [ S. 80HH, 260A(4)]<\/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":[1],"tags":[],"class_list":["post-581","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9n","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/581","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=581"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/581\/revisions"}],"predecessor-version":[{"id":2595,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/581\/revisions\/2595"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}