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“Section 35(3)(b)”

Section References (mined)Section 35Section 35(3)(b)7 judgments

STRIDES PHARMA SCIENCE LIMITED,MUMBAI vs. INCOME TAX OFFICER, 15(3)(2),, MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 5721/MUM/2024[2020-21]Status: DisposedITAT Mumbai20 Mar 2025AY 2020-21
For Appellant: \nShri Nishit GandhiFor Respondent: \nMr. R. A. Dhyani
Section 143(3)Section 144Section 14ASection 250Section 35Section 37(1)

amount quantified\nby the prescribed authority in Form 3CL, a reference is required to be made to\nthe prescribed authority in terms of section 35(3)(b) whose decision shall be\nfinal. Accordingly, we are of the view that the Ld. AO was justified in restricting\nthe allowance of expenditure

DY. CIT CIRCLE 3(4), MUMBAI, MUMBAI vs. ASIAN PAINTS LTD, MUMBAI

In the result, appeals filed by assessee and Revenue for A

ITA 3083/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 2(43)Section 35Section 40Section 80GSection 90

scientific research for weighted deduction has not only to satisfy the conditions given in section 35(2AB) but also to the provisions of section 35(3)(b) of the Income Tax Act Therefore, the ratio of the decisions of the Gujarat High Court rendered in the context of allowability

DY CIT CIRCLE -3(4), MUMBAI, MUMBAI vs. ASIAN PAINTS LIMITED, MUMBAI

ITA 3063/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Jul 2024AY 2017-18
Section 143(3)Section 14ASection 2(43)Section 35Section 90

scientific research for weighted\ndeduction has not only to satisfy the conditions given in\nsection 35(2AB) but also to the provisions of section 35(3)(b)\nof the Income Tax Act Therefore, the ratio of the decisions of\nthe Gujarat High Court rendered in the context of allowability

DY CIT CIRCLE 3(4), MUMBAI, MUMBAI vs. ASIAN PAINTS, MUMBAI

In the result, appeals filed by assessee and Revenue for\nA

ITA 2936/MUM/2023[2016-17]Status: DisposedITAT Mumbai26 Jul 2024AY 2016-17
Section 143(3)Section 14ASection 2(43)Section 35Section 90

scientific research for weighted\ndeduction has not only to satisfy the conditions given in\nsection 35(2AB) but also to the provisions of section 35(3)(b)\nof the Income Tax Act Therefore, the ratio of the decisions of\nthe Gujarat High Court rendered in the context of allowability

ASIAN PAINTS LIMITED,SANTACRUZ vs. DEPUTY COMMISSIONER OF INCOME TAX, LTU CIRCLE 2, CUFFE PARADE

In the result, appeals filed by assessee and Revenue for\nA

ITA 2700/MUM/2023[2016-17]Status: DisposedITAT Mumbai26 Jul 2024AY 2016-17
Section 143(3)Section 14ASection 2(43)Section 35Section 90

scientific research for weighted\ndeduction has not only to satisfy the conditions given in\nsection 35(2AB) but also to the provisions of section 35(3)(b)\nof the Income Tax Act Therefore, the ratio of the decisions of\nthe Gujarat High Court rendered in the context of allowability

ASIAN PAINTS LIMITED,SANTACRUZ vs. ASSISTANT COMMISSIONER OF INCOME TAX, LTU CIRCLE 1, CUFFE PARADE

In the result, appeals filed by assessee and Revenue for\nA

ITA 2697/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Jul 2024AY 2017-18
Section 143(3)Section 14ASection 2(43)Section 35Section 90

scientific research for weighted\ndeduction has not only to satisfy the conditions given in\nsection 35(2AB) but also to the provisions of section 35(3)(b)\nof the Income Tax Act Therefore, the ratio of the decisions of\nthe Gujarat High Court rendered in the context of allowability

ASIAN PAINTS LIMITED,SANTACRUZ vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

ITA 2696/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19
Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 50Section 80GSection 90

scientific research for weighted deduction has not only to satisfy the conditions given in section 35(2AB) but also to the provisions of section 35(3)(b) of the Income Tax Act Therefore, the ratio of the decisions of the Gujarat High Court rendered in the context of allowability