{"id":61097,"date":"2026-06-25T10:44:52","date_gmt":"2026-06-25T05:14:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/indian-potash-ltd-v-dcit-2025-214-itd-121-delhi-trib\/"},"modified":"2026-06-25T10:44:52","modified_gmt":"2026-06-25T05:14:52","slug":"indian-potash-ltd-v-dcit-2025-214-itd-121-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/indian-potash-ltd-v-dcit-2025-214-itd-121-delhi-trib\/","title":{"rendered":"Indian Potash Ltd. v. DCIT (2025) 214 ITD 121 (Delhi) (Trib.)"},"content":{"rendered":"<p>Tribunal held that the POS machine was eligible for depreciation at a rate of 60 per cent. Followed PCIT v. Connaught Plaza Restaurant Pvt. Ltd. [IT Appeal No. 542 of 2016, dated 20-9-2016 (Delhi) HC). SAP License, being a computer software, is eligible for depreciation at a rate of 60 per cent or 40 per cent. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32: Depreciation-POS machine is eligible for depreciation at a rate of 40 per cent-SAP license being a computer software, depreciation on the same was allowable at a rate of 40 per cent. <\/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-61097","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fTr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61097","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=61097"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61097\/revisions"}],"predecessor-version":[{"id":61098,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61097\/revisions\/61098"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61097"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61097"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61097"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}