Section 35(1)(iii) of the Income Tax Act

Income-tax Act, 2025: s.45

Section 35(1)(iii) falls under section 35 of the Income-tax Act, 1961, which corresponds to section 45 (Expenditure on scientific research) of the Income-tax Act, 2025.

Read section 45 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

32 judgments on BharatTax turn on Section 35(1)(iii).

Judgments on Section 35(1)(iii)

Asha Didwania, Bhadrak vs. The Income Tax Officer, Bhadrak Ward, Bhadrak

In the result, appeal of the assessee is allowed

ITA 292/CTK/2025[2013-14]Status: DisposedITAT Cuttack22 Sept 2025AY 2013-14

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Vijay Singh, Sr. DR

Section 271(1)(c)Section 271ASection 271BSection 275(1)(c)

Assistant Commissioner of Income Tax, Puducherry vs. Velayudame Ponnambalame Ramalingame, Puducherry

In the result, the appeal filed by the Revenue is partly allowed and the C

ITA 2515/CHNY/2024[2018-19]Status: DisposedITAT Chennai23 May 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.2515/Chny/2024 & C.O No.77/Chny/2024 िनधा<रण वष< /Assessment Year: 2018-19 The Asst. Commissioner Of Velayudame Ponnambalame Income Tax, Vs. Ramalingame, Circle-1, 72-74, Perumal Koil Street, Puducherry. Puducherry – 605001. [Pan: Aaipr 7831G]

For Respondent: Ms. Sheila Parthasarthy, CIT

Section 143(3)Section 37(1)Section 56(2)(vii)

M/S. Baid Trade Fina Pvt. Ltd., Kolkata vs. ITO, Ward - 1(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2453/KOL/2024[2021-22]Status: DisposedITAT Kolkata30 Apr 2025AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2453/Kol/2024 Assessment Year: 2021-2022 M/S. Baid Trade Fina Pvt. Ltd.,……...………Appellant S.S. Chambers, 5, C.R. Avenue, 4Th Floor, Kolkata-700072 [Pan:Aabcb1875A] -Vs.- Income Tax Officer,…………………………….…Respondent Ward-1(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Sujay Sen, Advocate, Appeared On Behalf Of The Assessee Shri Susanta Saha, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: March 10, 2025 Date Of Pronouncing The Order: April 30Th, 2025 O R D E R

Section 115BSection 139(1)Section 143(1)Section 234B

D Thakkar Developers Private Limited, Mumbai vs. Deputy Commissioner of Income Tax 14(1)(2), Mumbai

In the result, both the appeals are partly allowed for statistical purposes

ITA 2975/MUM/2023[2014-15]Status: DisposedITAT Mumbai20 Dec 2024AY 2014-15

Bench: Smt. Beena Pillai

For Respondent: Shri R. R. Makwana

Section 143Section 143(3)Section 148Section 250Section 263Section 35Section 35(1)Section 35(1)(ii)Section 35(1)(vii)

ITO (Exemptions) Rohtak, Rohtak vs. Manohar Education Society, Haryana

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 2672/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Jul 2024AY 2019-20

Bench: Pradip Kumar Kedia & Shri Yogesh Kumar Usvs. M/S. Manohar Education Society, Ito (Exemption) Rohtak Cambridge School, Garhi Bolni Road, Rewari, Haryana-123 401 Pan No. Aaatm 6003 F (Appellant) (Respondent) Assessee By -None- Revenue By Shri Jatender Kumar Kale, Sr. D.R. Date Of Hearing: 30.07.2024 Date Of Pronouncement: 30.07.2024 Order Per Pradip Kumar Kedia, Am :

Section 10Section 10(21)Section 11Section 12ASection 139Section 143(1)Section 35(1)(iii)

Vaibhav Pankaj Shah, Mumbai vs. ACIT Circle 25(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1022/MUM/2024[2013-14]Status: DisposedITAT Mumbai20 Jun 2024AY 2013-14

Bench: Justice (Retd.) C V Bhadang, Hon’Ble& Shri B.R. Baskaranassessment Year 2013-14 Vaibhav Pankaj Shah, 60-B, Dolat Bunglow, East West Road No.2, Vile Parle (West), Mumbai 400 049 Pan:Aalps-8652-B - Appellant Vs. Assistant Commissioner Of Income Tax, Circle – 25(3), Mumbai, Room No.232, 2Nd Floor, Kautilya Bhavan, C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East) Mumbai – 400 051 - Respondent- Appellant By : Shri Devendra Jain Respondent By : Ms. Rajeshwari Menon Date Of Hearing : 04/06/2024 Date Of Pronouncement : 20/06/2024

For Appellant: Shri Devendra JainFor Respondent: Ms. Rajeshwari Menon

Section 271(1)(c)Section 274(2)Section 35(1)(iii)

Nitin Raj Marwah, Mumbai vs. Dy. Commissioner of Income Tax 10(2)(2), Mumbai

In the result, the appeal by the assessee is allowed

ITA 2252/MUM/2023[2014-2015]Status: DisposedITAT Mumbai27 Sept 2023AY 2014-2015

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Ms. Pooja PitaleFor Respondent: Shri Ashok Kumar Ambastha

Section 142(1)Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 274Section 35(1)(iii)

Gajraj Tradecom Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 6(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 628/KOL/2022[2015-2016]Status: DisposedITAT Kolkata28 Feb 2023AY 2015-2016

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Years: 2015-16 Gajraj Tradecom Pvt. Ltd. Deputy Commissioner Of 9/12, Lal Bazar Street Vs. Income Tax, Circle-6(1), Kolkata - 700001 Kolkata [Pan: Aaecg5268M] (Appellant) (Respondent) Assessee By : Shri Soumitra Choudhury, Advocate Revenue By : Shri P.P. Barman, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 29/12/2022 घोषणा की तारीख/Date Of Pronouncement : 28/02/2023 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Directed Against The Order Passed By The National Faceless Appeal Centre, Delhi, (Hereinafter The “Ld. Cit(A)”) Dated 27/09/2022 For Assessment Year 2015-16 Against The Assessment Order Passed U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Passed By Dcit, Circle-6(1), Kolkata, Dated 23/12/2017. 2. Assessee Has Taken As Many As Ten Grounds & The Issues Involved In These Grounds Relate To Disallowance Of Deduction Claimed U/S 35(1)(Iii) & 35Ac Of The Act For Contribution Made By It Under Respective Sections & In Respect Of Credit Of Rs.10,00,000/- Towards Advance Tax Paid, Not Given In Computation Of Tax As Reflected In Form 26As. Grounds Of Appeal Are Not Reproduced For The Sake Of Brevity.

For Appellant: Shri Soumitra Choudhury, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT

Section 143(3)Section 35(1)(iii)Section 35A

R. K. Trading Company, Ahmedabad vs. DCIT. Cir 5(3), Ahmedabad

In the result, assessee’s appeal is allowed

ITA 2609/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad22 Dec 2022AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2609/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15) R. K. Trading Company Dy.Cit बनाम/ 89, Hirabhai Market, Circle – 5(3), Ahmedabad Vs. Diwan Ballubhai Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabfr0845B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri M. K. Patel, Advocate ""यथ" क" ओर से / Ms. Anam Benish, Sr. D.R. Respondent By : सुनवाई क" तार"ख / Date Of 10/11/2022 Hearing घोषणा क" तार"ख /Date Of 22/12/2022 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal At The Instance Of The Assessee Is Directed Against The Order Dated 20.10.2017 Passed By The Ld. Commissioner Of Income Tax (Appeals), Ahmedabad – 5 (In Short ‘Cit(A)’) Arising Out Of The Assessment Order Dated 27.12.2016 Passed By The Learned Acit, Circle-5(3), Ahmedabad Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As To ‘The Act’) For Assessment Year 2014-15. Ita No. 2609/Ahd/2017 (R. K. Trading Company Vs. Dcit) A.Y. 2014-15 - 2 - 2. Ground Nos. 1 To 3 Relates To Disallowance Of Donation Given By The Assessee To M/S. Herbicure Healthcare Bio-Herbal Research Foundation, Kolkata. At The Very Threshold Of The Matter, Ld. Advocate Appearing For The Assessee Submitted Before Us That The Issue Is Squarely Covered By The Judgment Passed By The Co-Ordinate Bench In Ita No. 2888/Ahd/2017, On 20.09.2019 In Favour Of The Assessee, Whereas, Ld. Dr Relied Upon The Orders Passed By The Authorities Below.

For Appellant: Shri M. K. Patel, Advocate

Section 133ASection 143(2)Section 143(3)Section 35(1)(ii)Section 35(1)(iii)

DCIT (Exemptions), Chennai vs. International Institute of Bio-Technology & Toxicology, Chennai

ITA 1835/CHNY/2019[2015-16]Status: DisposedITAT Chennai03 Sept 2019AY 2015-16

Bench: Shri George Mathan & Shri S.Jayaraman

For Appellant: Mr.S.Bharath,C.I.T D.RFor Respondent: Mr.S.Bhaskar,Advocate

Section 10(21)Section 154Section 35(1)(ii)Section 35(1)(iii)

DCIT (Exemptions), Chennai vs. International Institute of Bio-Technology & Toxicology, Chennai

ITA 1834/CHNY/2019[2011-12]Status: DisposedITAT Chennai03 Sept 2019AY 2011-12

Bench: Shri George Mathan & Shri S.Jayaraman

For Appellant: Mr.S.Bharath,C.I.T D.RFor Respondent: Mr.S.Bhaskar,Advocate

Section 10(21)Section 154Section 35(1)(ii)Section 35(1)(iii)

DCIT (Exemptions), Chennai vs. International Institute of Bio-Technology & Toxicology, Chennai

ITA 1833/CHNY/2019[2010-11]Status: DisposedITAT Chennai03 Sept 2019AY 2010-11

Bench: Shri George Mathan & Shri S.Jayaraman

For Appellant: Mr.S.Bharath,C.I.T D.RFor Respondent: Mr.S.Bhaskar,Advocate

Section 10(21)Section 154Section 35(1)(ii)Section 35(1)(iii)

Kanchana Bai Chordia, Chennai vs. ITO Cw 5(1), Chennai

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

ITA 2681/CHNY/2018[2010-11]Status: DisposedITAT Chennai14 Aug 2019AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao

For Respondent: Mr.R.Clement Ramesh

Section 143(3)Section 148Section 49Section 49(1)

Kanchan Bai, Chennai vs. ITO Ncw 5(1), Chennai

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

ITA 2680/CHNY/2018[2010-11]Status: DisposedITAT Chennai14 Aug 2019AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao

For Respondent: Mr.R.Clement Ramesh

Section 143(3)Section 148Section 49Section 49(1)

Smt. Lakshmi Ashok Kavdia, Ahmedabad vs. The ITO, Ward-5(3)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 251/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad10 Jul 2019AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 251/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-2014

Section 143(3)Section 147Section 35Section 35(1)(ii)Section 35(1)(iii)

Shri Manoj Kumar Agarwal, Jaipur vs. Deputy Commissioner of Income Tax, Circle-7, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 1272/JPR/2018[2013-14]Status: DisposedITAT Jaipur06 Jun 2019AY 2013-14

Bench: Us.

For Appellant: Shri M.L. Borad (Adv)For Respondent: Shri Karni Dan Singh (JCIT)

Section 35Section 35(1)Section 35(1)(iii)

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. M/S J.M. Enviro Studies Pvt. Ltd., Jaipur

In the result, the appeal of the revenue is dismissed

ITA 1229/JPR/2018[2014-15]Status: DisposedITAT Jaipur06 Jun 2019AY 2014-15

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Ashok Khanna (JCIT) fu/kZkfjrh dh vksj ls@

Section 143(3)Section 35Section 35(1)Section 35(1)(ii)Section 35(1)(iii)

Vora Financial Services Private Limited, Mumbai vs. Assistant Commissioner of Income Tax 2(3)(1), Mumbai

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

ITA 532/MUM/2018[2014-15]Status: DisposedITAT Mumbai29 Jun 2018AY 2014-15

Bench: Shri B.R. Baskaran & Shri Pawan Singhm/S. Vora Financial Services P. Ltd. A C I T - 2(3((1) 801/806, 8Th Floor, Elite Square Aayakar Bhavan Vs. 274, Perin Nariman, St. Bazar Gate M.K. Road Fort, Mumbai 400001 Mumbai 400020 Pan – Aaacv1975E Appellant Respondent

For Appellant: Shri K. GopalFor Respondent: Shri T.A. Khan

Section 14ASection 35(1)(iii)Section 56(2)(viia)

ACIT 4(2)(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

ITA 4588/MUM/2016[2012-13]Status: DisposedITAT Mumbai21 Sept 2017AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara

Section 69Section 69A

ACIT 4(2)(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

ITA 4587/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Sept 2017AY 2011-12

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara

Section 69Section 69A