{"id":26812,"date":"2022-05-04T21:36:25","date_gmt":"2022-05-04T16:06:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-united-spirits-ltd-2022-442-itr-451-284-taxman-568-kar-hc-2\/"},"modified":"2022-05-04T21:36:25","modified_gmt":"2022-05-04T16:06:25","slug":"pcit-v-united-spirits-ltd-2022-442-itr-451-284-taxman-568-kar-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-united-spirits-ltd-2022-442-itr-451-284-taxman-568-kar-hc-2\/","title":{"rendered":"PCIT v. United Spirits Ltd. (2022) 442 ITR 451 \/ 284 Taxman 568 (Kar.)(HC)"},"content":{"rendered":"<p>Court held that \u00a0since assessee had not placed on record any documentary record to establish such R&amp;D expenses incurred by it were towards its business, impugned order of Tribunal allowing such R&amp;D expenses was to be set aside and matter was to be remanded.(AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Research and Development (R&amp;D) expenses-Not produced documentary evidence-Matter remanded. [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-26812","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Ys","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26812","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=26812"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26812\/revisions"}],"predecessor-version":[{"id":26813,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26812\/revisions\/26813"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}