{"id":30925,"date":"2022-12-07T10:45:49","date_gmt":"2022-12-07T05:15:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-apollo-tyres-ltd-no-1-2022447-itr-397-ker-hc\/"},"modified":"2022-12-07T10:45:49","modified_gmt":"2022-12-07T05:15:49","slug":"pcit-v-apollo-tyres-ltd-no-1-2022447-itr-397-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-apollo-tyres-ltd-no-1-2022447-itr-397-ker-hc\/","title":{"rendered":"PCIT v. Apollo Tyres Ltd. (No. 1) (2022)447 ITR 397 (Ker.)(HC)"},"content":{"rendered":"<p>Expenditure incurred on in-house research and development facility is entitled to weighted deduction.\u00a0 (AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Scientific research  expenditure-Weighted deduction-Expenditure incurred on in-house research and development facility-Entitled to weighted deduction. [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-30925","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-82N","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30925","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=30925"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30925\/revisions"}],"predecessor-version":[{"id":30926,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30925\/revisions\/30926"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}