{"id":8531,"date":"2019-12-17T12:11:41","date_gmt":"2019-12-17T12:11:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-kumudam-publications-p-ltd-2019-70-itr-41-sn-chennaitrib\/"},"modified":"2019-12-17T12:11:41","modified_gmt":"2019-12-17T12:11:41","slug":"dy-cit-v-kumudam-publications-p-ltd-2019-70-itr-41-sn-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-kumudam-publications-p-ltd-2019-70-itr-41-sn-chennaitrib\/","title":{"rendered":"Dy.  CIT v.  Kumudam Publications P.  Ltd.  (2019) 70 ITR 41  (SN) (Chennai)(Trib. )"},"content":{"rendered":"<p>The Tribunal held that the term &#8221;computer&#8221; has not been defined in the Act. \u00a0However, it has been defined in\u00a0Section 2(1)\u00a0of Information Technology, Act. \u00a0The LED Panel more or less fits to the definition of computer as given in\u00a0Information Technology Act, 2000 and upheld the order of the CIT(A). \u00a0 (AY. 2006-2007)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation\u2013LED Panel\u2013Rate of depreciation is allowable  as applicable to computer. [Information technology Act, 2000,   S. 2(1)]<\/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-8531","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2dB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8531","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=8531"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8531\/revisions"}],"predecessor-version":[{"id":8532,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8531\/revisions\/8532"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8531"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8531"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}