{"id":8529,"date":"2019-12-17T12:11:06","date_gmt":"2019-12-17T12:11:06","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-oxigen-services-india-p-ltd-2019-69-itr-63-sn-delhitrib\/"},"modified":"2019-12-17T12:11:06","modified_gmt":"2019-12-17T12:11:06","slug":"dy-cit-v-oxigen-services-india-p-ltd-2019-69-itr-63-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-oxigen-services-india-p-ltd-2019-69-itr-63-sn-delhitrib\/","title":{"rendered":"Dy.  CIT v.  Oxigen Services India P.  Ltd.  (2019) 69 ITR 63  (SN) (Delhi)(Trib. )"},"content":{"rendered":"<p>POS TERMINALS are in the nature of computers and not in the nature of office equipment and would therefore be eligible for depreciation @60% and not 15%. \u00a0Hon&#8217;ble Delhi High Court in the case of Pr. \u00a0CIT VS. Connaught Plaza Restaurant has held that POS TERMINALS are in the nature of computers and therefore depreciation is allowable @60%. (AY 2009-2010)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-POS TERMINALS are in the nature of computers \u2013 Entitle to depreciation at 60%.   [S. 2(11), 2(13)]<\/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-8529","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2dz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8529","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=8529"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8529\/revisions"}],"predecessor-version":[{"id":8530,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8529\/revisions\/8530"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}