{"id":10697,"date":"2020-03-22T06:43:07","date_gmt":"2020-03-22T06:43:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/mahindra-mahindra-ltd-v-dcit-2020-180-itd-776-mum-trib-2\/"},"modified":"2020-03-22T06:43:07","modified_gmt":"2020-03-22T06:43:07","slug":"mahindra-mahindra-ltd-v-dcit-2020-180-itd-776-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mahindra-mahindra-ltd-v-dcit-2020-180-itd-776-mum-trib-2\/","title":{"rendered":"Mahindra &#038; Mahindra Ltd. v. DCIT (2020) 180 ITD 776 (Mum.) (Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessee is\u00a0 not eligible to claim short-term capital loss and long-term capital loss on sale of assets used for research and development activities for which deduction under S. 35 had already been allowed. (AY. 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains-Sale of assets used for research and development-Not eligible to claim short-term capital loss or long-term capital loss on sale of assets used for research and development activities for which deduction under S. 35 had already been allowed.[S.2(29A), 2(29B),  2(42B), 35] <\/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-10697","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Mx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10697","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=10697"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10697\/revisions"}],"predecessor-version":[{"id":10698,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10697\/revisions\/10698"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}