{"id":32587,"date":"2023-02-10T10:49:47","date_gmt":"2023-02-10T05:19:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-maco-corpn-india-p-ltd-2022-289-taxman-564-cal-hc\/"},"modified":"2023-02-10T10:49:47","modified_gmt":"2023-02-10T05:19:47","slug":"pcit-v-maco-corpn-india-p-ltd-2022-289-taxman-564-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-maco-corpn-india-p-ltd-2022-289-taxman-564-cal-hc\/","title":{"rendered":"PCIT v. Maco Corpn. (India) (P.) Ltd. (2022) 289 Taxman 564 (Cal.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the\u00a0 in respect of amount paid to research organisation, universities etc\u00a0 deduction cannot be denied on the ground that registration granted\u00a0 was cancelled with retrospective effect\u00a0 terms of Explanation to section 35(1)(iii) of the Act. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Scientific research  expenditure-Donations to research organisations-Deduction cannot be denied on the ground that registration granted  was cancelled with retrospective effect. [S. 35(1)(iii)] <\/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-32587","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8tB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32587","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=32587"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32587\/revisions"}],"predecessor-version":[{"id":32588,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32587\/revisions\/32588"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}