{"id":240,"date":"2018-04-29T11:53:06","date_gmt":"2018-04-29T11:53:06","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcp-chemicals-p-ltd-v-ito-2018-168-itd-26-mum-trib\/"},"modified":"2018-04-29T11:53:06","modified_gmt":"2018-04-29T11:53:06","slug":"pcp-chemicals-p-ltd-v-ito-2018-168-itd-26-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcp-chemicals-p-ltd-v-ito-2018-168-itd-26-mum-trib\/","title":{"rendered":"PCP Chemicals (P.) Ltd.  v. ITO (2018) 168 ITD 26 (Mum) (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the  assesssee , the Court held that ; Approval of competent authority is mandatory to claim weighted deduction.  As per certificate issued by competent authority in Form 3CM, assessee&#8217;s R&#038;D facility had been approved for period from 1-4-2011 to 31-3-2013 on basis of application filed by assessee in prescribed Form 3CK on 12-8-2011, for the AY. 2008 -09  weighted deduction was held to be not allowable .  ( AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Scientific research \u2013 Approval of competent authority is mandatory to claim weighted deduction [ 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":[1],"tags":[],"class_list":["post-240","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3S","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/240","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=240"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/240\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=240"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=240"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=240"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}