{"id":42854,"date":"2024-05-17T16:12:52","date_gmt":"2024-05-17T10:42:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/reliance-industries-ltd-v-acit-2023-198-itd-158-mum-trib\/"},"modified":"2024-05-17T16:12:52","modified_gmt":"2024-05-17T10:42:52","slug":"reliance-industries-ltd-v-acit-2023-198-itd-158-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/reliance-industries-ltd-v-acit-2023-198-itd-158-mum-trib\/","title":{"rendered":"Reliance Industries Ltd. v. ACIT (2023) 198 ITD 158 (Mum) (Trib.)"},"content":{"rendered":"<p>Held that the amendment to provisions of rule 6(7A)(b) with effect from 1-7-2016, whereby prescribed authority can quantify expenditure eligible for weighted deduction under sub-section (2AB) of section 35, would apply only from assessment year 2017-18 \u00a0(AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Expenditure on scientific research-Amendment to provisions of rule 6(7A)(b) with effect from 1-7-2016, whereby prescribed authority can quantify expenditure eligible for weighted deduction under sub-section (2AB) of section 35, would apply only from assessment year 2017-18.[S. 35(2AB), 263, R.6(7A)(b)]<\/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-42854","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b9c","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42854","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=42854"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42854\/revisions"}],"predecessor-version":[{"id":42855,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42854\/revisions\/42855"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}