{"id":8357,"date":"2019-11-24T15:10:25","date_gmt":"2019-11-24T15:10:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-eastern-silk-industries-ltd-2019-179-itd-22-kol-trib-2\/"},"modified":"2020-01-19T10:45:05","modified_gmt":"2020-01-19T10:45:05","slug":"acit-v-eastern-silk-industries-ltd-2019-179-itd-22-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-eastern-silk-industries-ltd-2019-179-itd-22-kol-trib-2\/","title":{"rendered":"ACIT   v.  Eastern Silk Industries Ltd. (2019) 179 ITD 22\/ 184 DTR 406 (Kol)   (Trib.)"},"content":{"rendered":"<p>The assessee claimed weighted at 200% u\/s 35(2AB) of the Act in respect of capital expenditure .The AO disallowed the claim. CIT (A) allowed the claim . On appeal by the \u00a0revenue , the following the ratio in CIT v Sandan Vikas ( India) Ltd ( 2011) 335 ITR 117 ( Delhi) (HC) , Tribunal dismissed the appeal of the revenue . ( AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Scientific research &#8211;  Revenue expenditure incurred on in-house research and development facility, which was duly approved by competent authority . [ S.  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_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-8357","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2aN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8357","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=8357"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8357\/revisions"}],"predecessor-version":[{"id":9285,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8357\/revisions\/9285"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}