{"id":20793,"date":"2021-08-05T17:50:19","date_gmt":"2021-08-05T12:20:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-stp-ltd-2021-187-itd-538-86-itr-14-kol-trib\/"},"modified":"2021-08-05T17:50:19","modified_gmt":"2021-08-05T12:20:19","slug":"dcit-v-stp-ltd-2021-187-itd-538-86-itr-14-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-stp-ltd-2021-187-itd-538-86-itr-14-kol-trib\/","title":{"rendered":"DCIT v. STP Ltd. (2021) 187 ITD 538 \/ 86 ITR 14 (Kol.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that\u00a0 prior to 1-6-2016, only requirement to claim deduction under section 35(2AB) was to receive recognition from prescribed authority, since said recognition was obtained by assessee on 26-3-2013, deduction could not be denied merely because prescribed authority failed to send intimation in Form 3CL in respect of expenditure incurred by R&amp;D unit for relevant assessment year. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Scientific research  expenditure-Deduction could not be denied merely because prescribed authority failed to send intimation in Form 3CL in respect of expenditure incurred by R&amp;D unit for relevant assessment year. [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-20793","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5pn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20793","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=20793"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20793\/revisions"}],"predecessor-version":[{"id":20794,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20793\/revisions\/20794"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}