{"id":61678,"date":"2026-07-04T10:12:31","date_gmt":"2026-07-04T04:42:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bosch-global-software-technologies-p-ltd-v-acit-2025-235-ttj-807-174-taxmann-com-76-bangtrib\/"},"modified":"2026-07-04T10:12:31","modified_gmt":"2026-07-04T04:42:31","slug":"bosch-global-software-technologies-p-ltd-v-acit-2025-235-ttj-807-174-taxmann-com-76-bangtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bosch-global-software-technologies-p-ltd-v-acit-2025-235-ttj-807-174-taxmann-com-76-bangtrib\/","title":{"rendered":"Bosch Global Software Technologies (P) Ltd. v. ACIT (2025) 235 TTJ 807 \/ 174 taxmann.com 76 (Bang)(Trib)"},"content":{"rendered":"<p>Business of development of embedded software amounts to production of an article or thing, and therefore, computers used for software production qualify as plant and machinery, eligible for additional depreciation under S. \u00a032(1)(iia). (AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32: Depreciation-Additional depreciation-Computers used for the production of software-Plant and machinery-Eligible for additional depreciation.  [S. 32(1)(iia)] <\/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-61678","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g2O","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61678","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=61678"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61678\/revisions"}],"predecessor-version":[{"id":61679,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61678\/revisions\/61679"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}