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“Section 35(1)(iia)”

Section References (mined)Section 35Section 35(1)(iia)7 judgments

BOMBAY MINERALS LIMITED,KHAMBHALIA vs. DCIT, CENTRAL CIRCLE 3(3), MUMBAI

In the result, appeal of the Revenue

ITA 5410/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Mar 2026AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Gaurang R. Sanghavi (Virtually appeared)
Section 143(3)Section 14ASection 36(1)(iii)

under se the conditions prescribed under section 35(1)(ii) of Income Tax Act. ction 35(1)(ii) of Income Tax Act. Further, section 35(1)(iia)of the Income Tax Act, clearly states that Further, section 35(1)(iia)of the Income Tax Act, clearly states that Further, section ... cannot be allowed as Ashapura cannot be allowed as Ashapura Minechem Ltd. not fulfi Minechem Ltd. not fulfilled the provisions stated in Section 35(1)(iia)of lled the provisions stated in Section 35(1)(iia)of the Income Tax Act. the Income Tax Act. Moreover in the same provision

DY. COMMISSIONER OF INCOME TAX, CENTRAL CICLE-3(3), MUMBAI, MUMBAI vs. BOMBAY MINERALS LIMITED, GUJARAT

In the result, appeal of the Revenue

ITA 5409/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Mar 2026AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Gaurang R. Sanghavi (Virtually appeared)
Section 143(3)Section 14ASection 36(1)(iii)

under se the conditions prescribed under section 35(1)(ii) of Income Tax Act. ction 35(1)(ii) of Income Tax Act. Further, section 35(1)(iia)of the Income Tax Act, clearly states that Further, section 35(1)(iia)of the Income Tax Act, clearly states that Further, section ... cannot be allowed as Ashapura cannot be allowed as Ashapura Minechem Ltd. not fulfi Minechem Ltd. not fulfilled the provisions stated in Section 35(1)(iia)of lled the provisions stated in Section 35(1)(iia)of the Income Tax Act. the Income Tax Act. Moreover in the same provision

BOMBAY MINERALS LIMITED,KHAMBHALIYA vs. DCIT, CENTRAL CIRCLE 3(3), MUMBAI

In the result, appeal of the Revenue for AY 2016-17 is\ndismissed whereas appeal of the assessee for AY 2016-17 is partly\nallowed and appeal for AY 2018-19 is dismissed

ITA 5408/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Mar 2026AY 2016-17
Section 143(3)Section 14ASection 35Section 35(1)(i)Section 36(1)(iii)

produced any\nevidence substantiating that Ashapura Mincechem Ltd. fulfilled all\nthe conditions prescribed under section 35(1)(ii) of Income Tax Act.\nFurther, section 35(1)(iia)of the Income Tax Act, clearly states that\nany sum paid to a company must be used by it for scientific research:\nProvided ... assessee claim towards scientific research &\ndevelopement Rs.3,50,00,000/- cannot be allowed as Ashapura\nMinechem Ltd. not fulfilled the provisions stated in Section 35(1)(iia)of\nthe Income Tax Act.\nMoreover in the same provision of Section 35(1)(iia) of the Income Tax\nAct clearly states that

AGIO PHARMACEUTICALS LTD,MUMBAI vs. DCIT 9(1)(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 3542/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 May 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri S. Rahul Chaudhary, Hon'Ble

For Appellant: Shri Yogesh Thar &For Respondent: Shri Mehul Jain
Section 33Section 35Section 37Section 37(1)

Research and Development facilities and technical knowhow provided by Calyx. Hence, assessee has rightfully claimed deduction for payment made under this agreement under section 35(1)(iia). Documents attached: 1. Agreement entered into with Calyx Chemicals and Pharmaceuticals Ltd. 2. Invoices of Calyx Chemicals and Pharmaceuticals Ltd. 3. Project Development

AGIO PHARMACEUTICALS LTD,MUMBAI vs. DCIT 9(1)(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 3541/MUM/2019[2015-16]Status: DisposedITAT Mumbai23 May 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri S. Rahul Chaudhary, Hon'Ble

For Appellant: Shri Yogesh Thar &For Respondent: Shri Mehul Jain
Section 33Section 35Section 37Section 37(1)

Research and Development facilities and technical knowhow provided by Calyx. Hence, assessee has rightfully claimed deduction for payment made under this agreement under section 35(1)(iia). Documents attached: 1. Agreement entered into with Calyx Chemicals and Pharmaceuticals Ltd. 2. Invoices of Calyx Chemicals and Pharmaceuticals Ltd. 3. Project Development

AGIO PHARMACEUTICALS LTD,MUMBAI vs. DCIT 9(1)(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 3540/MUM/2019[2014-15]Status: DisposedITAT Mumbai23 May 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri S. Rahul Chaudhary, Hon'Ble

For Appellant: Shri Yogesh Thar &For Respondent: Shri Mehul Jain
Section 33Section 35Section 37Section 37(1)

Research and Development facilities and technical knowhow provided by Calyx. Hence, assessee has rightfully claimed deduction for payment made under this agreement under section 35(1)(iia). Documents attached: 1. Agreement entered into with Calyx Chemicals and Pharmaceuticals Ltd. 2. Invoices of Calyx Chemicals and Pharmaceuticals Ltd. 3. Project Development

AGIO PHARMACEUTICALS LTD,MUMBAI vs. DCIT 9(1)(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 3539/MUM/2019[2012-13]Status: DisposedITAT Mumbai23 May 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri S. Rahul Chaudhary, Hon'Ble

For Appellant: Shri Yogesh Thar &For Respondent: Shri Mehul Jain
Section 33Section 35Section 37Section 37(1)

Research and Development facilities and technical knowhow provided by Calyx. Hence, assessee has rightfully claimed deduction for payment made under this agreement under section 35(1)(iia). Documents attached: 1. Agreement entered into with Calyx Chemicals and Pharmaceuticals Ltd. 2. Invoices of Calyx Chemicals and Pharmaceuticals Ltd. 3. Project Development