{"id":27487,"date":"2022-06-26T18:07:44","date_gmt":"2022-06-26T12:37:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tejas-networks-ltd-v-dcit-2021-91-itr-52-sn-bang-trib-2\/"},"modified":"2022-06-26T18:07:44","modified_gmt":"2022-06-26T12:37:44","slug":"tejas-networks-ltd-v-dcit-2021-91-itr-52-sn-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tejas-networks-ltd-v-dcit-2021-91-itr-52-sn-bang-trib-2\/","title":{"rendered":"Tejas Networks Ltd. v. DCIT (2021) 91 ITR 52 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 the claim of the assessee in the course of assessment proceedings deserved admission and restoration to the Assessing Officer for examination in accordance with law.\u00a0 Research and development expenditure, weighted deduction\u00a0 is allowable. Followed Tejas Networks Ltd. v. DCIT [2015 5 ITR-OL 240 (Karn)(HC). (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Scientific research  expenditure-Claim made in the revised computation during assessment proceedings-Assessing Officer is directed to allow the claim.-Research and development expenditure-Weighted deduction-Allowable. [S. 35(1)(iv), 35(2AB), 139]  <\/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-27487","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-79l","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27487","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=27487"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27487\/revisions"}],"predecessor-version":[{"id":27488,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27487\/revisions\/27488"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}