{"id":28685,"date":"2022-07-25T17:04:36","date_gmt":"2022-07-25T11:34:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mercedez-benz-india-p-ltd-v-dcit-2022-193-itd-624-punetrib\/"},"modified":"2022-07-25T17:04:36","modified_gmt":"2022-07-25T11:34:36","slug":"mercedez-benz-india-p-ltd-v-dcit-2022-193-itd-624-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mercedez-benz-india-p-ltd-v-dcit-2022-193-itd-624-punetrib\/","title":{"rendered":"Mercedez-Benz India (P.) Ltd. v. DCIT (2022) 193 ITD 624 (Pune)(Trib.)"},"content":{"rendered":"<p>Held that once claim was allowed in first year of payment of lump sum consideration, balance 5 instalments had to be allowed as deduction in succeeding 5 years without necessity of looking into admissibility or otherwise of claim. (AY. 2000-01, 2001-02)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35AB : Know-how-Technical know-how-Allowed in initial year-Balance  of claim in succeeding 5 years should be allowed as deduction without adjudicating on admissibility of claim.<\/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-28685","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7sF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28685","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=28685"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28685\/revisions"}],"predecessor-version":[{"id":28686,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28685\/revisions\/28686"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}