{"id":21452,"date":"2021-09-11T15:18:52","date_gmt":"2021-09-11T09:48:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-bosch-ltd-2021-279-taxman-422-karn-hc\/"},"modified":"2021-09-11T15:18:52","modified_gmt":"2021-09-11T09:48:52","slug":"cit-v-bosch-ltd-2021-279-taxman-422-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-bosch-ltd-2021-279-taxman-422-karn-hc\/","title":{"rendered":"CIT v. Bosch Ltd. (2021) 279 Taxman 422 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, Tribunal is justified in holding that expenditure on R&amp;D claimed under section 35(2AB) had no connection whatsoever with 100 per cent EOUs. Revision is held to be not valid. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Scientific research-100 per cent EOUs-Expenditure on R&amp;D claimed under section 35(2AB) had no connection whatsoever with 100 per cent EOUs-Revision is held to be not valid. [S. 10B, 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-21452","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5A0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21452","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=21452"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21452\/revisions"}],"predecessor-version":[{"id":21453,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21452\/revisions\/21453"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21452"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21452"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21452"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}