{"id":25951,"date":"2022-03-27T11:02:44","date_gmt":"2022-03-27T05:32:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nirmal-industrial-control-p-ltd-v-acit-2021-90-itr-34-sn-mum-trib-3\/"},"modified":"2022-03-27T11:02:44","modified_gmt":"2022-03-27T05:32:44","slug":"nirmal-industrial-control-p-ltd-v-acit-2021-90-itr-34-sn-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nirmal-industrial-control-p-ltd-v-acit-2021-90-itr-34-sn-mum-trib-3\/","title":{"rendered":"Nirmal Industrial Control P. Ltd. v. ACIT (2021) 90 ITR 34 (SN) (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 once an expenditure was approved was incurred for development of research and development facility (both revenue and capital expenditure) and such research and development facility was approved by the DSIR, the assessee would be entitled to weighted deduction under section\u00a035(2AB)\u00a0of the Act. (AY.\u00a0 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Scientific research  expenditure-Research and development facility was approved by the DSIR-Entitle to 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":[21],"tags":[],"class_list":["post-25951","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Kz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25951","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=25951"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25951\/revisions"}],"predecessor-version":[{"id":25952,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25951\/revisions\/25952"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25951"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25951"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}