{"id":43884,"date":"2024-06-24T16:40:27","date_gmt":"2024-06-24T11:10:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/saarloha-advanced-materials-p-ltd-v-dcit-2023-201-itd-254-226-ttj-952-pune-trib\/"},"modified":"2024-06-24T16:40:27","modified_gmt":"2024-06-24T11:10:27","slug":"saarloha-advanced-materials-p-ltd-v-dcit-2023-201-itd-254-226-ttj-952-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/saarloha-advanced-materials-p-ltd-v-dcit-2023-201-itd-254-226-ttj-952-pune-trib\/","title":{"rendered":"Saarloha Advanced Materials (P.) Ltd. v. DCIT (2023) 201 ITD 254\/226 TTJ 952 (Pune) (Trib.)"},"content":{"rendered":"<p>Held that when the \u00a0application for seeking extension of approval under section 35(2AB) from prescribed authorities is \u00a0denied, \u00a0there is \u00a0no requisite approval as envisaged under section 35(2AB) obtained by assessee at relevant point of time which is \u00a0condition precedent to claim weighted deduction under section 35(2AB) on R&amp;D expenditure, assessee is \u00a0not eligible for deduction under section 35(2AB) on such R&amp;D expenditure.(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Expenditure on scientific research-Application for extension of approval is denied-Not eligible for deduction  under section 35(2AB) on such R&amp;D expenditure.[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-43884","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bpO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43884","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=43884"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43884\/revisions"}],"predecessor-version":[{"id":43885,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43884\/revisions\/43885"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}