{"id":26806,"date":"2022-05-04T21:35:12","date_gmt":"2022-05-04T16:05:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/apollo-tyres-ltd-v-acit-2022-284-taxman-687-ker-hc\/"},"modified":"2022-05-04T21:35:12","modified_gmt":"2022-05-04T16:05:12","slug":"apollo-tyres-ltd-v-acit-2022-284-taxman-687-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/apollo-tyres-ltd-v-acit-2022-284-taxman-687-ker-hc\/","title":{"rendered":"Apollo Tyres Ltd. v. ACIT (2022) 284 Taxman 687 (Ker.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that \u00a0approval was granted to R &amp; D unit of assessee on 17-6-2009 from 1-4-2007, denial of weighted deduction during relevant assessment years was justified. \u00a0(AY. 2006-07 and 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Scientific research expenses-Approval was granted to R &amp; D unit of  on 17-6-2009 from 1-4-2007, denial of weighted deduction is held to be justified. [S. 35(2AB)(3)] <\/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-26806","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Ym","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26806","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=26806"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26806\/revisions"}],"predecessor-version":[{"id":26807,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26806\/revisions\/26807"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}