{"id":35755,"date":"2023-08-27T18:07:48","date_gmt":"2023-08-27T12:37:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/eicher-motors-ltd-v-jcit-2022-98-itr-84-sn-delhitrib\/"},"modified":"2023-08-27T18:07:48","modified_gmt":"2023-08-27T12:37:48","slug":"eicher-motors-ltd-v-jcit-2022-98-itr-84-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/eicher-motors-ltd-v-jcit-2022-98-itr-84-sn-delhitrib\/","title":{"rendered":"Eicher Motors Ltd. v. JCIT (2022) 98 ITR 84 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>The Assessing Officer restricted the allowance of weighted deduction under section\u00a035(2AB)\u00a0of the\u00a0Income-tax Act, 1961\u00a0to the amount certified by the Department of Scientific and Industrial Research\u00a0 and rejected the balance claimed by the assessee. The Commissioner (Appeals) affirmed this. On appeals the Tribunal held that \u00a0\u00a0scientific research expenses incurred at an approved in-house research and development facility were eligible for weighted deduction under section\u00a035(2AB)\u00a0of the Act.(AY. 2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Scientific research  expenditure-Weighted deduction-Approved in-house research and development facility-Restriction of  allowance to expenses approved by Department of Scientific and Industrial Research  (DSIR)-Not justified. [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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-35755","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9iH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35755","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=35755"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35755\/revisions"}],"predecessor-version":[{"id":35756,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35755\/revisions\/35756"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}