{"id":8378,"date":"2019-11-29T09:09:06","date_gmt":"2019-11-29T09:09:06","guid":{"rendered":"http:\/\/itatonline.org\/digest\/aramark-india-p-ltd-v-dcit-2019-179-itd-133-mum-trib\/"},"modified":"2021-06-28T06:24:18","modified_gmt":"2021-06-28T00:54:18","slug":"aramark-india-p-ltd-v-dcit-2019-179-itd-133-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aramark-india-p-ltd-v-dcit-2019-179-itd-133-mum-trib\/","title":{"rendered":"Aramark India (P.) Ltd. v. DCIT  (2019) 179 ITD 133 \/( 2020) 191 DTR 419\/ 206 TTJ 379(Mum)  (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that where\u00a0 the\u00a0 written down value of asset is reduced to zero or block of asset is empty or it ceases to exist on last date of previous year. Depreciation is not allowable .( AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation \u2013 Block of asset-  Written down value of asset is reduced to zero or block of asset is empty or it ceases to exist on last date of previous year- Depreciation is not allowable . [ S. 2(11) , 41(1)  50 ]<\/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-8378","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2b8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8378","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=8378"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8378\/revisions"}],"predecessor-version":[{"id":19730,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8378\/revisions\/19730"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8378"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8378"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}