How many judgments cite Delhi in CIT v. Sandan Vikas (India) Ltd.?

21 judgments on BharatTax cite Delhi in CIT v. Sandan Vikas (India) Ltd. (22 Taxmann.com 19), spanning 2015 to 2025.

Delhi in CIT v. Sandan Vikas (India) Ltd.

22 Taxmann.com 19High Court2012#5616 most cited

What is Delhi in CIT v. Sandan Vikas (India) Ltd. authority for?

For weighted deduction under section 35(2AB), the condition precedent is a certificate from the DSIR, but the date of the certificate is not important if the objective is to encourage research and development.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v Sandan Vikas (India) Ltd · section 35(2AB) · weighted deduction · research and development · DSIR certificate · condition precedent · date of certificate

Also reported as

207 Taxmann 216

Issues it is cited on

section 35(2ab)weighted deduction section 35 put to use section 32(1)capital expenditure section 115jb revenue expenditure rule 46a final assessment order section 37 section 14a

Judgments citing Delhi in CIT v. Sandan Vikas (India) Ltd.

M/S Tejas Networks Limited vs. The Deputy Commissioner of Income Tax

In the result, I proceed to pass the following:

WP/7004/2014HC Karnataka24 Apr 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 143(3)Section 144C(1)Section 144C(13)Section 35Section 35(1)(i)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24th DAY OF APRIL, 2015 BEFORE THE HON’BLE MR.JUSTICE ARAVIND KUMAR WRIT PETITION NO.7004/2014 (T-IT) BETWEEN: M/S TEJAS NETWORKS LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS OFFICE AT: PLOT NO.25, 5TH CROSS, J.P. SOFTWARE PARK ELECTRONIC CITY, PHASE-1, HOSUR ROAD, BENGALURU-560 100 REPRESENTED BY ITS MANAGING DIRECTOR MR. SANJAY NAYAK S/O SRI. SHANKAR NAYAK AGED ABOUT 49 YEARS. ... PETITIONER (BY SRI N VENKATARAMAN, Sr.COUNSEL A/W SRI…