{"id":60850,"date":"2026-06-18T12:13:39","date_gmt":"2026-06-18T06:43:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/appasaheb-nalawade-gadhinglaj-sahakari-sakhar-karkhana-ltd-v-acit-2025-213-itd-569-pune-trib\/"},"modified":"2026-06-18T12:13:39","modified_gmt":"2026-06-18T06:43:39","slug":"appasaheb-nalawade-gadhinglaj-sahakari-sakhar-karkhana-ltd-v-acit-2025-213-itd-569-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/appasaheb-nalawade-gadhinglaj-sahakari-sakhar-karkhana-ltd-v-acit-2025-213-itd-569-pune-trib\/","title":{"rendered":"Appasaheb Nalawade Gadhinglaj Sahakari Sakhar Karkhana Ltd. v. ACIT (2025) 213 ITD 569 (Pune) (Trib.)"},"content":{"rendered":"<p>Held that since depreciation claimed by assessee on leased assets was already allowed in earlier years, there was no reason to disallow the same in subsequent years. \u00a0(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Lease of factory-Allowed earlier years-Allowed the depreciation. <\/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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60850","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fPs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60850","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=60850"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60850\/revisions"}],"predecessor-version":[{"id":60851,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60850\/revisions\/60851"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}