{"id":61979,"date":"2026-07-13T11:17:44","date_gmt":"2026-07-13T05:47:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/laxmi-organic-industries-ltd-v-dcit-2025-237-ttj-268-177-taxmann-com-118-mum-trib\/"},"modified":"2026-07-13T11:17:44","modified_gmt":"2026-07-13T05:47:44","slug":"laxmi-organic-industries-ltd-v-dcit-2025-237-ttj-268-177-taxmann-com-118-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/laxmi-organic-industries-ltd-v-dcit-2025-237-ttj-268-177-taxmann-com-118-mum-trib\/","title":{"rendered":"Laxmi Organic Industries Ltd. v. DCIT (2025) 237 TTJ 268 \/ 177 taxmann.com 118 (Mum) (Trib)"},"content":{"rendered":"<p>Held that the assessee having not produced Form No. 3CL, claim of weighted deduction under s. 35(2AB) is not allowable. However, the expenditure is allowable as a deduction under S. 35(1)(i) and 35(1)(iv). (AY.2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35: Expenditure on scientific research-Non-submission of Form No. 3CL-Weighted deduction not allowable-Allowable as a deduction under S 35(1)(i) and 35(1)(iv). [S. 35(1), 35(1)(iv), 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-61979","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g7F","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61979","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=61979"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61979\/revisions"}],"predecessor-version":[{"id":61980,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61979\/revisions\/61980"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}