{"id":45193,"date":"2024-08-16T07:43:37","date_gmt":"2024-08-16T02:13:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asst-cit-v-ecocat-india-p-ltd-2023108-itr-30-sndelhi-trib\/"},"modified":"2024-08-16T07:43:37","modified_gmt":"2024-08-16T02:13:37","slug":"asst-cit-v-ecocat-india-p-ltd-2023108-itr-30-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asst-cit-v-ecocat-india-p-ltd-2023108-itr-30-sndelhi-trib\/","title":{"rendered":"Asst. CIT v. Ecocat India P. Ltd. (2023)108 ITR 30 (SN)(Delhi) (Trib"},"content":{"rendered":"<p>Department of\u00a0 Scientific and Industrial Research not issuing approval in Form 3CL\u00a0 until date of\u00a0 completion of\u00a0 assessment. Form 3CL\u00a0 issued by Department of\u00a0 Scientific and Industrial Research produced during appellate proceedings.\u00a0 Based on certificate issued Commissioner (Appeals) allowed weighted deduction and allowing balance as revenue. <em>(<\/em>AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Expenditure on scientific research-Weighted deduction \u2014 Certificate produced before CIT(A)-Balance amount allowed as revenue expenditure.[S. 35(2AB)((6)(d) 37(1)] <\/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-45193","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bKV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45193","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=45193"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45193\/revisions"}],"predecessor-version":[{"id":45194,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45193\/revisions\/45194"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}