How many judgments cite Tejas Network Ltd. v. DCIT?

41 judgments on BharatTax cite Tejas Network Ltd. v. DCIT (60 Taxmann.com 309), spanning 2018 to 2025.

Which sections of the Income Tax Act does Tejas Network Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 35(2AB), Section 14A, Section 234B, Section 92CA, Section 10AA, Section 115BBE.

Tejas Network Ltd. v. DCIT

60 Taxmann.com 309High Court2015#2876 most cited

What is Tejas Network Ltd. v. DCIT authority for?

The Assessing Officer cannot question the correctness of the certificate issued by the prescribed authority for claiming weighted deduction under section 35(2AB) for scientific research expenditure. The deduction is limited to the amount approved and certified by the competent authority.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Tejas Network Ltd v DCIT · 60 Taxmann.com 309 · section 35(2AB) · weighted deduction · scientific research expenditure · R&D expenditure · prescribed authority certificate · Assessing Officer power · DSIR approval · quantum of deduction

Sections most often in play

Section 35(2AB)Section 14A Section 234B Section 92CA Section 10AA Section 115BBE Section 133(6)Section 142(1)

Issues it is cited on

scientific research expenditure section 35(1)(i)safe harbour rules section 35(1)weighted deduction r&d expenditure section 35(2ab)safe harbour section 43(5)speculative transaction corporate guarantee depreciation on goodwill

Judgments citing Tejas Network Ltd. v. DCIT

ACIT 10(1), Mumbai vs. Wockhardt Ltd, Mumbai

ITA 4156/MUM/2012[2007-08]Status: DisposedITAT Mumbai05 Jan 2018AY 2007-08

For Appellant: Shri Yogesh A. TharFor Respondent: Shri Jayant Kumar -DR

Section 143(3)Section 154Section 254(1)

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ केकेकेके” खंडपीठ खंडपीठ आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, राम एवं राम राम लाल राम लाल लाल नेगी लाल नेगी नेगी, "याियक नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./4156/Mum/2012,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर…