{"id":6614,"date":"2019-08-21T08:31:22","date_gmt":"2019-08-21T08:31:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sri-aurobindo-ashram-harpagaon-workshop-trust-v-dcit-2019-415-itr-247-mad-hc\/"},"modified":"2019-08-21T08:31:22","modified_gmt":"2019-08-21T08:31:22","slug":"sri-aurobindo-ashram-harpagaon-workshop-trust-v-dcit-2019-415-itr-247-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sri-aurobindo-ashram-harpagaon-workshop-trust-v-dcit-2019-415-itr-247-mad-hc\/","title":{"rendered":"Sri Aurobindo Ashram Harpagaon Workshop Trust v. DCIT  (2019) 415 ITR 247 (Mad.)( HC)"},"content":{"rendered":"<p>Court held that so long as the assessee carries on business and has business profits, the expenditure incurred by the assessee by way of contribution to an approved institution for scientific research cannot be claimed as a donation covered by the provisions of section\u00a080GGA\u00a0so as to take it out from the scope of computation of business profits under Chapter IV Part D within which section\u00a035(1)(ii)\u00a0is also included. The assessee is not entitled to claim expenditure incurred under section\u00a035(1)(ii)\u00a0of the Act as donation under section\u00a080GGA\u00a0of the Act so as to exclude it from the amount eligible for deduction under section80HHC\u00a0of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80HHC : Export business-Total turnover-Entire turnover of business &#8211; Donation for scientific research cannot be excluded.  [S.35(1)(ii), 80GGA]<\/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":[1],"tags":[],"class_list":["post-6614","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1IG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6614","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=6614"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6614\/revisions"}],"predecessor-version":[{"id":6615,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6614\/revisions\/6615"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}