{"id":52208,"date":"2025-03-24T12:07:43","date_gmt":"2025-03-24T06:37:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cadila-pharmaceuticals-ltd-v-acit-2024-115-itr-51-sn-162-taxmann-com-229-ahdtrib\/"},"modified":"2025-03-24T12:07:43","modified_gmt":"2025-03-24T06:37:43","slug":"cadila-pharmaceuticals-ltd-v-acit-2024-115-itr-51-sn-162-taxmann-com-229-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cadila-pharmaceuticals-ltd-v-acit-2024-115-itr-51-sn-162-taxmann-com-229-ahdtrib\/","title":{"rendered":"Cadila Pharmaceuticals Ltd. v. ACIT (2024) 115 ITR 51 ((SN)\/ 162 taxmann.com 229 (Ahd)(Trib)"},"content":{"rendered":"<p>Held that in-house scientific research and development is entitle to weighted deduction. Expenditure attributable to income earned from contract research is also entitled to weighted deduction. Matter remanded. \u00a0(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Expenditure on scientific research-In-house scientific research and development-Weighted deduction-Expenditure attributable to income earned from contract research is also entitled to weighted deduction-Matter remanded. [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-52208","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dA4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52208","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=52208"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52208\/revisions"}],"predecessor-version":[{"id":52209,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52208\/revisions\/52209"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}