{"id":3219,"date":"2018-12-11T10:42:10","date_gmt":"2018-12-11T10:42:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/efftronics-systems-p-ltd-v-dy-cit-2018-63-itr-25-sn-visakha-trib\/"},"modified":"2018-12-11T10:42:10","modified_gmt":"2018-12-11T10:42:10","slug":"efftronics-systems-p-ltd-v-dy-cit-2018-63-itr-25-sn-visakha-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/efftronics-systems-p-ltd-v-dy-cit-2018-63-itr-25-sn-visakha-trib\/","title":{"rendered":"Efftronics Systems P. Ltd. v. Dy. CIT (2018) 63 ITR 25 (SN) (Visakha.)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that original assessment was completed after considering all the facts and evidence regarding the allowability of scientific research expenditure u\/s 35 of the Act. The assessment was reopened on the basis of amendment which was effective from subsequent years. Accordingly, it was held that reassessment was bad in law. (AY. 2008-09, 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2013Scientific research expenditure \u2013 original assessment completed after considering all facts \u2013 reassessment based on subsequent amendments applicable to subsequent years \u2013 Held, no new tangible material \u2013 Held, reassessment bad in law. [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":[1],"tags":[],"class_list":["post-3219","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-PV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3219","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=3219"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3219\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3219"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}