{"id":43592,"date":"2024-06-14T14:04:09","date_gmt":"2024-06-14T08:34:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/emerson-climate-technologies-india-pvt-ltd-v-acit-2023-147-taxmann-com-359-102-itr-43-snpune-trib\/"},"modified":"2024-06-14T14:04:09","modified_gmt":"2024-06-14T08:34:09","slug":"emerson-climate-technologies-india-pvt-ltd-v-acit-2023-147-taxmann-com-359-102-itr-43-snpune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/emerson-climate-technologies-india-pvt-ltd-v-acit-2023-147-taxmann-com-359-102-itr-43-snpune-trib\/","title":{"rendered":"Emerson Climate Technologies (India) Pvt. Ltd. v. ACIT (2023) 147 taxmann.com 359\/ 102 ITR 43 (SN)(Pune) (Trib)"},"content":{"rendered":"<p>Held that\u00a0 the prescribed authority had issued form 3CL to the assessee on April 25, 2022. The matter was restored to the Assessing Officer for factual verification afresh in accordance with law. (AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Expenditure on scientific research-Weighted deduction-Disallowance for want of  approval of  prescribed authority-Form 3CL  issued subsequently-Matter restored to Assessing Officer for verification and decision in accordance with 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":[21],"tags":[],"class_list":["post-43592","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bl6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43592","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=43592"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43592\/revisions"}],"predecessor-version":[{"id":43593,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43592\/revisions\/43593"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}