{"id":61319,"date":"2026-06-27T11:49:33","date_gmt":"2026-06-27T06:19:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bakeri-projects-p-ltd-v-dcit-2025-215-itd-289-ahd-trib\/"},"modified":"2026-06-27T11:49:33","modified_gmt":"2026-06-27T06:19:33","slug":"bakeri-projects-p-ltd-v-dcit-2025-215-itd-289-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bakeri-projects-p-ltd-v-dcit-2025-215-itd-289-ahd-trib\/","title":{"rendered":"Bakeri Projects (P.) Ltd. v. DCIT (2025) 215 ITD 289 (Ahd) (Trib.)"},"content":{"rendered":"<p>Held that the assessee-company entered into a scheme of amalgamation with the company,\u00a0 BEIPL and as per the scheme, the excess of consideration discharged by the assessee over the amount of net assets of BEIPL was recognised as goodwill in the books of the assessee, and depreciation on goodwill was allowable. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32: Depreciation-Amalgamation-Goodwill-Excess of consideration over net assets-Depreciation on goodwill allowable. <\/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-61319","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fX1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61319","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=61319"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61319\/revisions"}],"predecessor-version":[{"id":61320,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61319\/revisions\/61320"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}