{"id":61327,"date":"2026-06-27T11:50:39","date_gmt":"2026-06-27T06:20:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kaisha-lifesciences-p-ltd-v-dy-cit-2025-123-itr-589-172-taxmann-com-48-mumtrib\/"},"modified":"2026-06-27T11:50:39","modified_gmt":"2026-06-27T06:20:39","slug":"kaisha-lifesciences-p-ltd-v-dy-cit-2025-123-itr-589-172-taxmann-com-48-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kaisha-lifesciences-p-ltd-v-dy-cit-2025-123-itr-589-172-taxmann-com-48-mumtrib\/","title":{"rendered":"Kaisha Lifesciences P. Ltd. v. Dy. CIT (2025) 123 ITR 589\/ 172 taxmann.com 48 (Mum)(Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Where the competent authority granted approval under S. 35(2AB) on 23-10-2020 for the period 25-10-2019 to 31-3-2020, since the R&amp;D facility of assessee had already been approved by DSIR, the assessee was entitled to claim a deduction under S. 35(2AB) even in respect of expenditure incurred prior to the approval date, i.e. from 1-4-2019. (AY.\u00a0 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35:  Expenditure on scientific research-Entitled to claim deduction under S. 35(2AB) even in respect of expenditure incurred prior to approval date, i.e. from 1-4-2019.[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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61327","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fX9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61327","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=61327"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61327\/revisions"}],"predecessor-version":[{"id":61328,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61327\/revisions\/61328"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}