{"id":9797,"date":"2020-02-11T05:42:13","date_gmt":"2020-02-11T05:42:13","guid":{"rendered":"http:\/\/itatonline.org\/digest\/hirsh-bracelet-india-p-ltd-v-acit-2019-178-itd-601-bang-trib-3\/"},"modified":"2020-02-11T05:42:13","modified_gmt":"2020-02-11T05:42:13","slug":"hirsh-bracelet-india-p-ltd-v-acit-2019-178-itd-601-bang-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hirsh-bracelet-india-p-ltd-v-acit-2019-178-itd-601-bang-trib-3\/","title":{"rendered":"Hirsh Bracelet India (P.) Ltd. v. ACIT (2019) 178 ITD 601 (Bang.) (Trib.)"},"content":{"rendered":"<p>Tribunal held that unabsorbed depreciation is deemed to be current year&#8217;s depreciation and can be set off against capital gain. (AY. 2015 -16 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 71 : Set off  of loss-One head against income from another- Unabsorbed depreciation is deemed to be current year&#8217;s depreciation and can be set off against capital gain. [S. 32(2), 45]<\/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-9797","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2y1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9797","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=9797"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9797\/revisions"}],"predecessor-version":[{"id":9798,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9797\/revisions\/9798"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9797"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9797"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}