{"id":61475,"date":"2026-06-27T12:30:55","date_gmt":"2026-06-27T07:00:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pharmanza-herbal-p-ltd-v-pcit-2025-215-itd-273-ahd-trib\/"},"modified":"2026-06-27T12:30:55","modified_gmt":"2026-06-27T07:00:55","slug":"pharmanza-herbal-p-ltd-v-pcit-2025-215-itd-273-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pharmanza-herbal-p-ltd-v-pcit-2025-215-itd-273-ahd-trib\/","title":{"rendered":"Pharmanza Herbal (P.) Ltd. v. PCIT (2025) 215 ITD 273 (Ahd) (Trib.)"},"content":{"rendered":"<p>Held that post Finance Act, 2015 amendment and corresponding Rule 6(7A) change, DSIR\u2019s quantification of eligible R&amp;D expenditure in Form 3CL was mandatory for claiming deduction under section 35(2AB). The\u00a0 Assessing Officer was duty-bound to restrict deduction to the extent of expenditure approved and quantified by DSIR, and failure to do so would make the assessment order erroneous and prejudicial to the interests of revenue. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263: Commissioner-Revision of orders prejudicial to revenue-Expenditure on scientific research-DSIR\u2019s quantification of eligible R&amp;D expenditure in Form 3CL was mandatory-Failure to quantify the deduction-assessment order erroneous and prejudicial to the interests of revenue. [S. 35(2AB),143(3),  R.6(7A)] <\/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-61475","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fZx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61475","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=61475"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61475\/revisions"}],"predecessor-version":[{"id":61476,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61475\/revisions\/61476"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61475"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61475"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}