Which cases are most cited on Section 35(1)(h)?

CIT v. Working Women's Forum\n (53 Taxmann.com 85) — 14 citing judgments.

How many judgments discuss Section 35(1)(h)?

BharatTax indexes 6 ITAT, High Court and Supreme Court judgments that discuss Section 35(1)(h) (Section 35(1)(h)).

“Section 35(1)(h)”

Q: What is the leading case on Section 35(1)(h)?

CIT v. Working Women's Forum\n (53 Taxmann.com 85) is the decision most relied on for Section 35(1)(h), cited in 14 judgments on BharatTax. When an assessee violates conditions of Section 13(1)(d) and 13(2)(h), leading to rejection of exemption claims under Section 10(34) and 10(35), the income must be taxed at the maximum marginal rate.

Section References (mined)Section 35Section 35(1)(h)6 judgments

The decision most relied on for Section 35(1)(h) is CIT v. Working Women's Forum\n (53 Taxmann.com 85), cited in 14 judgments on BharatTax.

Leading authorities on Section 35(1)(h)

CIT v. Working Women's Forum\n

53 Taxmann.com 85 · 2015 · High Court

citing judgments

When an assessee violates conditions of Section 13(1)(d) and 13(2)(h), leading to rejection of exemption claims under Section 10(34) and 10(35), the income must be taxed at the maximum marginal rate.

Judgments citing Section 35(1)(h)

Unimax Chemicals Private Limited, Mumbai vs. Income Tax Officer Ward, 4(3)(1), Mumbai

In the result, assessee’s appeal in allowed

ITA 4070/MUM/2024[2014-15]Status: DisposedITAT Mumbai15 Jan 2025AY 2014-15

Bench: SHRI AMARJIT SINGH (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 133ASection 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 250Section 35(1)(ii)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F’ BENCH MUMBAI BEFORE: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, JUDICIAL

Chemstar International, Mumbai vs. DCIT- 24(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 3799/MUM/2023[2014-15]Status: DisposedITAT Mumbai05 Jul 2024AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Sunil Kumar Singh (Jm) I.T.A. Nos. 3798 & 3799/Mum/2023 (A.Ys. 2015-16 & Ay. 2014-15) Chemstar International Vs. Dcit-24(1) 102-D, Nirman Palace, Piramal Chambers, Pump House, Rajmata Lalbaug, Mumbai- Jijabai Road, Andheri 400012. East, Mumbai-400093. Pan : Aabfc8974G (Appellant) (Respondent) Assessee By Ms. Ridhisha Jain Department By Shri H. M. Bhatt (Sr. Dr) Date Of Hearing 19.06.2024 Dateof Pronouncement 05.07.2024 O R D E R Per B.R.Baskaran (Am) :-

Section 133ASection 35(1)(ii)

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “C” Bench, Mumbai. Before SHRI B.R. BASKARAN (AM) & SHRI SUNIL KUMAR SINGH (JM

Chemstar International, Mumbai vs. DCIT-24(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 3798/MUM/2023[2015-16]Status: DisposedITAT Mumbai05 Jul 2024AY 2015-16

Section 133ASection 35(1)(ii)

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “C” Bench, Mumbai. Before SHRI B.R. BASKARAN (AM) & SHRI SUNIL KUMAR SINGH (JM

Bhavesh Arunkumar Shah, Mumbai vs. ACIT 19(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 757/MUM/2022[2013-14]Status: DisposedITAT Mumbai29 Nov 2022AY 2013-14

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleshri Bhavesh Arunkumar Shah V. Acit – 19(1) G-7, Sarvodaya Nagar Matru Mandir 1St Panjrapole Lane Mumbai – 400 007 C.P. Tank, Mumbai - 400004 Pan: Andps5035M (Appellant) (Respondent) Assessee Represented By : Shri Suchek Anchalia Department Represented By : Shri Chetan M. Kacha

Section 143(2)Section 35(1)(ii)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI

Bhavesh Arunkumar Shah, Mumbai vs. ACIT-19(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 756/MUM/2022[2011-12]Status: DisposedITAT Mumbai22 Jul 2022AY 2011-12

Section 133ASection 35Section 35(1)(ii)Section 35(1)(iii)

THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri B.R. Baskaran (AM) I.T.A. No. 756/Mum/2022 (A.Y. 2011-12) Vs. ACIT

Bhavesh Arunkumar Shah, Mumbai vs. Asstt. CIT -19(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 720/MUM/2021[2012-13]Status: DisposedITAT Mumbai25 Mar 2022AY 2012-13

Bench: Shri Shamim Yahya & Shri Pavan Kumar Gadalebhavesh Arunkumar Vs. Acit – 19(1) Shah Matru Mandir G-7, Sarvodaya Nagar, Grant Road, Tardeo, 1St Panjrapole Lane, Cp Mumbai-400007 Tank, Mumbai – 400004 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Andps5035M Appellant .. Respondent Appellant By : Mr.Suchek Anchaliya.Ar Respondent By : Mr.C.T. Mathews. Sr. Dr Date Of Hearing 08.03.2022 Date Of Pronouncement 23.03.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals), (Nfac) Delhi Passed U/S 143(3) R.W.S 147 & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal.

For Appellant: Mr.Suchek Anchaliya.ARFor Respondent: Mr.C.T. Mathews. Sr. DR

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 35Section 35(1)(ii)

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL