{"id":16275,"date":"2021-04-03T14:44:40","date_gmt":"2021-04-03T09:14:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/advance-enzyme-technologies-p-ltd-v-acit-2020-183-itd-50-190-dtr-37-205-ttj-679-mum-trib\/"},"modified":"2021-04-03T14:44:40","modified_gmt":"2021-04-03T09:14:40","slug":"advance-enzyme-technologies-p-ltd-v-acit-2020-183-itd-50-190-dtr-37-205-ttj-679-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/advance-enzyme-technologies-p-ltd-v-acit-2020-183-itd-50-190-dtr-37-205-ttj-679-mum-trib\/","title":{"rendered":"Advance Enzyme Technologies (P.) Ltd. v. ACIT (2020) 183 ITD 50\/190 DTR 37\/205 TTJ 679 (Mum.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee once existence of R &amp; D facility was not disputed and expenditure for that purpose was genuine in nature and recognition to facility was granted way back in 2001-02, which was valid during relevant period, then merely for reason of non-issue of approval for certain period in prescribed Form 3CM by competent authority, weighted deduction claimed under section 35(2AB) could not be denied. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Scientific research-Non issue of approval for certain period-Denial of weighted deduction is not justified. [S. 35(2AB] <\/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":[21],"tags":[],"class_list":["post-16275","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4ev","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16275","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=16275"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16275\/revisions"}],"predecessor-version":[{"id":16276,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16275\/revisions\/16276"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}