{"id":61317,"date":"2026-06-27T11:49:18","date_gmt":"2026-06-27T06:19:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dynaspede-integrated-systems-p-ltd-v-dcit-2025-215-itd-17-chennai-trib\/"},"modified":"2026-06-27T11:49:18","modified_gmt":"2026-06-27T06:19:18","slug":"dynaspede-integrated-systems-p-ltd-v-dcit-2025-215-itd-17-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dynaspede-integrated-systems-p-ltd-v-dcit-2025-215-itd-17-chennai-trib\/","title":{"rendered":"Dynaspede Integrated Systems (P.) Ltd. v. DCIT (2025) 215 ITD 17 (Chennai) (Trib.)"},"content":{"rendered":"<p>Tribunal held that CIT(A) had not given any specific finding as assessee failed to provide additional documents such as amalgamation order, pre-amalgamation and post-amalgamation financials, goodwill calculation etc. Accordingly, the issue was remanded to the file of CIT(A) for deciding in accordance with law.\u00a0 (AY. 2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.32: Depreciation-Amalgamation-Depreciation on goodwill-Matter was remanded to the file of CIT(A) for consideration afresh.[S. 32(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_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-61317","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fWZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61317","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=61317"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61317\/revisions"}],"predecessor-version":[{"id":61318,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61317\/revisions\/61318"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}