{"id":60538,"date":"2026-06-08T12:59:37","date_gmt":"2026-06-08T07:29:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-sony-india-p-ltd-2025-307-taxman-173-delhihc\/"},"modified":"2026-06-08T12:59:37","modified_gmt":"2026-06-08T07:29:37","slug":"pcit-v-sony-india-p-ltd-2025-307-taxman-173-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-sony-india-p-ltd-2025-307-taxman-173-delhihc\/","title":{"rendered":"PCIT v. Sony India (P.) Ltd. (2025) 307 Taxman 173 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue, the Court held that the assessee would be entitled to depreciation on assets which were discarded during the year and were no longer in the assessee&#8217;s ownership, in view of the decision of the High Court in CIT\u00a0 v. Ansal Properties &amp; Infrastructure Ltd.\u00a0[2012] 207\u00a0Taxman\u00a061 (Delhi)(HC). (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Assets discarded-Entitle to depreciation-Order of Tribunal affirmed. [S. 260A]<\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60538","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fKq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60538","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=60538"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60538\/revisions"}],"predecessor-version":[{"id":60539,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60538\/revisions\/60539"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}