{"id":5814,"date":"2019-06-19T12:38:16","date_gmt":"2019-06-19T12:38:16","guid":{"rendered":"http:\/\/itatonline.org\/digest\/malad-sahakari-bank-ltd-v-dcit-2019-176-itd-438-mum-trib\/"},"modified":"2019-11-16T04:09:09","modified_gmt":"2019-11-16T04:09:09","slug":"malad-sahakari-bank-ltd-v-dcit-2019-176-itd-438-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/malad-sahakari-bank-ltd-v-dcit-2019-176-itd-438-mum-trib\/","title":{"rendered":"Malad Sahakari Bank Ltd.  v. DCIT  (2019) 176 ITD 438\/ 182 DTR 350 (Mum.)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 depreciation on securities held as &#8216;Available for Sale&#8217; which was computed and claimed consistently by assessee bank every year in its profit and loss account is held to be allowable .( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Co-operative bank-Securities held as &#8216;Available for sale&#8217; which was computed and claimed consistently by assessee every year in its profit and loss account- Held to be 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":[1],"tags":[],"class_list":["post-5814","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1vM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5814","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=5814"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5814\/revisions"}],"predecessor-version":[{"id":8240,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5814\/revisions\/8240"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5814"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5814"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}