{"id":6035,"date":"2019-06-29T09:58:14","date_gmt":"2019-06-29T09:58:14","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bhagwati-gases-ltd-v-dcit-2019-176-itd-609-kol-trib-2\/"},"modified":"2019-06-29T09:58:14","modified_gmt":"2019-06-29T09:58:14","slug":"bhagwati-gases-ltd-v-dcit-2019-176-itd-609-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhagwati-gases-ltd-v-dcit-2019-176-itd-609-kol-trib-2\/","title":{"rendered":"Bhagwati Gases Ltd. v. DCIT (2019) 176 ITD 609  (Kol.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that in view of provisions of S. 32(2) as amended by Finance Act, 2001, unabsorbed depreciation pertaining to assessment year 1997-98, was allowed to be carried forward and adjusted after lapse of 8 years. (AY. 2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Unabsorbed depreciation-Carry forward and set off &#8211;  Unabsorbed depreciation pertaining to assessment year 1997-98, was allowed to be carried forward and adjusted after lapse of 8 years. [S. 32(2)]<\/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-6035","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1zl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6035","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=6035"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6035\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}