{"id":6980,"date":"2019-09-05T08:03:19","date_gmt":"2019-09-05T08:03:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/urnish-jewellers-v-acit-2019-177-itd-364-mum-trib\/"},"modified":"2019-09-05T08:03:19","modified_gmt":"2019-09-05T08:03:19","slug":"urnish-jewellers-v-acit-2019-177-itd-364-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/urnish-jewellers-v-acit-2019-177-itd-364-mum-trib\/","title":{"rendered":"Urnish Jewellers v. ACIT (2019) 177 ITD 364  (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that if at time of giving donation to research institute it had a valid approval granted under section 35(1)(ii) subsequent withdrawal of such approval would not be a reason to deny deduction claimed by donor. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Scientific research\u2013Approval granted was cancelled subsequently with retrospective effect\u2013Weighted deduction   cannot be denied if there was valid and subsisting approval when donation was given.[S. 35(1)(ii)]<\/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-6980","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1OA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6980","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=6980"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6980\/revisions"}],"predecessor-version":[{"id":6981,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6980\/revisions\/6981"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6980"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6980"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}