{"id":59687,"date":"2026-04-28T09:00:28","date_gmt":"2026-04-28T03:30:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-ramco-cements-ltd-2025-481-itr-705-173-taxmann-com-226-madhc\/"},"modified":"2026-04-28T09:00:28","modified_gmt":"2026-04-28T03:30:28","slug":"cit-v-ramco-cements-ltd-2025-481-itr-705-173-taxmann-com-226-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ramco-cements-ltd-2025-481-itr-705-173-taxmann-com-226-madhc\/","title":{"rendered":"CIT v. Ramco Cements Ltd. [2025] 481 ITR 705 \/ 173 taxmann.com 226 (Mad)(HC)"},"content":{"rendered":"<p>Assessee claimed 25 per cent depreciation on dumpers purchased by it, since assessee had not produced any evidence to establish that dumpers had been received in its premises and put to use prior to 1-10-1995, assessee was not entitled for full depreciation on dumpers in assessment year 1996-97. Order of Tribunal set aside.\u00a0 (AY. 1996-97)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Dumpers-Put to use for 180 days-Failure to produce evidence-Not entitle for full depreciation-Order of Tribunal set aside. [S. 254(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-59687","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fwH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59687","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=59687"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59687\/revisions"}],"predecessor-version":[{"id":59688,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59687\/revisions\/59688"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}