{"id":361,"date":"2009-12-30T04:10:08","date_gmt":"2009-12-30T04:10:08","guid":{"rendered":"http:\/\/www.itatonline.org\/info\/?p=361"},"modified":"2009-12-30T04:10:08","modified_gmt":"2009-12-30T04:10:08","slug":"constitution-of-special-bench-on-set-off-of-unabsorbed-depreciation-us-32-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/constitution-of-special-bench-on-set-off-of-unabsorbed-depreciation-us-32-2\/","title":{"rendered":"Constitution of Special Bench on set-off of unabsorbed depreciation u\/s 32 (2)"},"content":{"rendered":"<p>A Special Bench in the case of <strong> M\/s Times Guaranty Ltd<\/strong> has been constituted to decide the following question:<\/p>\n<blockquote><p>&#8220;On the facts and circumstances of the case, whether the unabsorbed depreciation relating to A.Y. 1997-1998 to 1999-2000 is to be dealt with in accordance with the Provisions of Section 32(2) as applicable for A.Y. 1997-1998 to 1999-2000 as claimed by the revenue or the same has to be dealt with in accordance with the said provisions as applicable to A. Y.  2003-04 and 04-05 as claimed by the Assessed&#8221;<\/p><\/blockquote>\n<p><a href=\"https:\/\/www.itatonline.org\/special_bench_matters.php\">More details are available here<\/a>. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Special Bench in the case of <strong> M\/s Times Guaranty Ltd<\/strong> has been constituted to decide the following question: &#8220;On the facts and circumstances of the case, whether the unabsorbed depreciation relating to A.Y. 1997-1998 to 1999-2000 is to be dealt with in accordance with the Provisions of Section 32(2) as applicable for A.Y. 1997-1998 to 1999-2000 as claimed by the revenue or the same has to be dealt with in accordance with the said provisions as applicable to A. Y.  2003-04 and 04-05 as claimed by the Assessed&#8221;<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/constitution-of-special-bench-on-set-off-of-unabsorbed-depreciation-us-32-2\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_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":[1,8,9],"tags":[],"class_list":["post-361","post","type-post","status-publish","format-standard","hentry","category-all-information","category-itat-related","category-pendency"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=361"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/361\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}