{"id":8523,"date":"2019-12-17T12:08:08","date_gmt":"2019-12-17T12:08:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/emco-dyestuff-p-ltd-v-dcit-2019-178-itd-111-mum-trib\/"},"modified":"2020-01-19T10:35:51","modified_gmt":"2020-01-19T10:35:51","slug":"emco-dyestuff-p-ltd-v-dcit-2019-178-itd-111-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/emco-dyestuff-p-ltd-v-dcit-2019-178-itd-111-mum-trib\/","title":{"rendered":"Emco Dyestuff (P.) Ltd.  v.  DCIT (2019) 178 ITD 111 \/ 184 DTR 345(Mum.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal the Tribunal held that merely because properties continued to form block of assets\u00a0\u00a0 depreciation is not allowable as there is no business income during the year and the income is assessed as income from house property (AY. \u00a0\u00a02013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Income from house property\u2013Properties  continued to form block of assets\u2013Depreciation is not allowable. [S. 2(11)]<\/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-8523","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2dt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8523","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=8523"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8523\/revisions"}],"predecessor-version":[{"id":9280,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8523\/revisions\/9280"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}