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)

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

Appeals are disposed off accordingly

ITA 4586/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Sept 2017AY 2010-11

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 4585/MUM/2016[2009-10]Status: DisposedITAT Mumbai21 Sept 2017AY 2009-10

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

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

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

Appeals are disposed off accordingly

ITA 4584/MUM/2016[2008-09]Status: DisposedITAT Mumbai21 Sept 2017AY 2008-09

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

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

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

Appeals are disposed off accordingly

ITA 3518/MUM/2016[2009-10]Status: DisposedITAT Mumbai21 Sept 2017AY 2009-10

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

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

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

Appeals are disposed off accordingly

ITA 3517/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

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

Appeals are disposed off accordingly

ITA 3516/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

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

Appeals are disposed off accordingly

ITA 3514/MUM/2016[2008-09]Status: DisposedITAT Mumbai21 Sept 2017AY 2008-09

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

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

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

Appeals are disposed off accordingly

ITA 3513/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Sept 2017AY 2010-11

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

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

Infinity Infotech, Kolkata vs. DCIT, Cir-2(1), Kolkata

In the result the appeal by the assessee is allowed

ITA 329/KOL/2017[2012-13]Status: DisposedITAT Kolkata02 Jun 2017AY 2012-13

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri Dilip S.Damle, FCA &For Respondent: Shri Niraj Kumar, CIT(DR)
Section 143(3)Section 14ASection 263Section 35Section 35(1)(iii)Section 35A

M. Square Associates, Mumbai vs. ACIT 15(2), Mumbai

In the result, appeal of the assessee is allowed in part for statistical purposes

ITA 2295/MUM/2014[2009-10]Status: DisposedITAT Mumbai03 Apr 2017AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm M.Square Associates, Vs. Acit – 15 (2), Mumbai 7, Laxmi Smmruti, Malaviya Road, Vile Parle (East) Mumbai – 400 057 Pan/Gir No. Aamfm3982D Appellant) .. Respondent)

Section 35(1)(iii)Section 80G

Springbird Educations Pvt. Ltd., Mumbai vs. I.T.O. Ward 4(3)(4), Mumbai

In the result, appeal of assessee is partly allowed for statistical purposes

ITA 4471/MUM/2012[2009-10]Status: DisposedITAT Mumbai31 Oct 2016AY 2009-10

Bench: Shri C.N. Prasad & Shri Ramit Kochar: (A.Y : 2009-10)

For Appellant: Shri Satish ModyFor Respondent: Shri Sanjeev Kashyap
Section 143(3)Section 35(1)(ii)Section 35(1)(iii)Section 80G

Deviyani Dilip Patel, Chennai vs. ITO, Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2316/CHNY/2015[2011-12]Status: DisposedITAT Chennai18 Aug 2016AY 2011-12

Bench: Shri N.R.S. Ganesanआयकर अपील सं./Ita No.2316/Mds/2015 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Deviyani Dilip Patel, The Income Tax Officer, No.66, Flat No.12 – Alsuha Flats, V. Business Ward Xv (3), Spur Tank Road, Chetpet, Chennai - 600 034. Chennai - 600 031. Pan : Aalpp 6624 L (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. T.C.A. Sangeetha, AdvocateFor Respondent: Sh. P. Radhakrishnan, JCIT
Section 35Section 35(1)(iii)