{"id":6986,"date":"2019-09-05T08:04:27","date_gmt":"2019-09-05T08:04:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-kerala-communicators-cable-ltd-2019-177-itd-623-cochintrib\/"},"modified":"2019-12-08T05:05:17","modified_gmt":"2019-12-08T05:05:17","slug":"acit-v-kerala-communicators-cable-ltd-2019-177-itd-623-cochintrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-kerala-communicators-cable-ltd-2019-177-itd-623-cochintrib\/","title":{"rendered":"ACIT   v.  Kerala Communicators Cable Ltd. (2019) 177 ITD 623\/ 201 TTJ 704 \/ 183 DTR 313 (Cochin)(Trib.)"},"content":{"rendered":"<p>Expenditure incurred by assessee, a signals distribution and cable networking company, on installation of set top boxes, being expenditure incurred in connection with profit earning apparatus which generated permanent source of income for assessee by way of annual service maintenance charges was capital in nature. Depreciation on Set Top Box (STB) is allowable at 15 Per cent. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Capital or revenue\u2013Acquisition of Set Top Boxes (STB)\u2013Capital expenditure-Depreciation is allowable at 15%.[S. 32].<\/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_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6986","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1OG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6986","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=6986"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6986\/revisions"}],"predecessor-version":[{"id":8466,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6986\/revisions\/8466"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}