BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

3 results for “condonation of delay”+ Section 35(1)(i)clear

Sorted by relevance

Mumbai919Chennai886Delhi839Kolkata484Bangalore430Ahmedabad320Jaipur298Hyderabad241Raipur240Pune227Indore188Chandigarh177Karnataka148Surat137Amritsar123Nagpur90Visakhapatnam71Lucknow66Cochin62Rajkot61Cuttack41Calcutta40Patna32SC30Agra27Panaji26Telangana18Guwahati17Jodhpur15Varanasi15Jabalpur13Allahabad12Dehradun7Rajasthan5Orissa4Kerala3Ranchi3Andhra Pradesh2Himachal Pradesh2A.K. SIKRI N.V. RAMANA1

Key Topics

Section 3510Section 13(2)3Section 35(1)(i)2Deduction2Disallowance2

ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (1 AND C)

In the result, this Original Petition is allowed by quashing

ITA/73/2018HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

Section 13(2)Section 13(4)Section 17

condone delay in taking recourse to the remedy prescribed by Section 17 of the said Act. Still the learned Debts Recovery Tribunal assumed jurisdiction in exercising the power under Section 17 of the said Act with a reasoning narrated in the foregoing paragraphs of this judgment which cannot stand scrutiny of law. 28. In this view of the matter, despite

APOLLO TYRES LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

ITA/225/2019HC Kerala13 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

Section 35Section 35(1)(i)

1), it must also enter into an agreement with the prescribed authority for co-operation in such research and development facility and for audit of accounts maintained for that facility. This is specifically stipulated in Clause (3) of Section 35(2AB) of the said Act. We find that the agreement was entered into only on 21.08.2008 when the petitioner made

APOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

ITA/238/2019HC Kerala13 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

Section 35Section 35(1)(i)

1), it must also enter into an agreement with the prescribed authority for co-operation in such research and development facility and for audit of accounts maintained for that facility. This is specifically stipulated in Clause (3) of Section 35(2AB) of the said Act. We find that the agreement was entered into only on 21.08.2008 when the petitioner made