{"id":35757,"date":"2023-08-27T18:08:08","date_gmt":"2023-08-27T12:38:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/macleods-pharmaceuticals-ltd-v-dy-cit-2022-217-ttj-763-214-dtr-105-mumtrib\/"},"modified":"2023-08-27T18:08:08","modified_gmt":"2023-08-27T12:38:08","slug":"macleods-pharmaceuticals-ltd-v-dy-cit-2022-217-ttj-763-214-dtr-105-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/macleods-pharmaceuticals-ltd-v-dy-cit-2022-217-ttj-763-214-dtr-105-mumtrib\/","title":{"rendered":"Macleods Pharmaceuticals Ltd. v. Dy. CIT (2022) 217 TTJ 763\/ 214 DTR 105 (Mum)(Trib)"},"content":{"rendered":"<p>Held that the\u00a0 research and development expenses were incurred for future projects, the allocation of the said expenses incurred at head office level should not be apportioned to other units\/undertaking unless the said expenditure relates to such an undertaking. (AY. 2009 10)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Scientific research  expenditure-Allocation of expenses-Research and development expenses on future products-Allocation of expenses is not justified. [S.80IA, 80 IB, 80IC]  <\/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-35757","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9iJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35757","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=35757"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35757\/revisions"}],"predecessor-version":[{"id":35758,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35757\/revisions\/35758"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}