{"id":2693,"date":"2018-10-23T08:48:20","date_gmt":"2018-10-23T08:48:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/p-r-rolling-mills-p-ltd-v-dcit-2018-171-itd-683-jaipurtrib\/"},"modified":"2019-04-21T04:25:59","modified_gmt":"2019-04-21T04:25:59","slug":"p-r-rolling-mills-p-ltd-v-dcit-2018-171-itd-683-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/p-r-rolling-mills-p-ltd-v-dcit-2018-171-itd-683-jaipurtrib\/","title":{"rendered":"P.R. Rolling Mills (P.) Ltd.  v.  DCIT  (2018) 171 ITD 683\/ 196 TTJ 494 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the asssessee the Tribunal held that ; retrospective cancellation of approval, donor&#8217;s claim of deduction could not be denied as at the time of receipt of donation institute was benefitted by the approval as per S.35(1)(ii).( AY. 2014-15 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Scientific research expenditure &#8211; Retrospective cancellation of approval, donor&#8217;s claim of deduction could not be denied as at the time of receipt of donation institute was benefitted by the approval as per S.35(1)(ii). [ S. 35(1)(ii) ]<\/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-2693","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Hr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2693","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=2693"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2693\/revisions"}],"predecessor-version":[{"id":5030,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2693\/revisions\/5030"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}