Section 35B of the Income Tax Act

31 judgments on BharatTax turn on Section 35B.

Judgments on Section 35B

Smithkline Beecham Consumer Brands Ltd vs. Commissioner of Income Tax Patiala

ITR/62/1995HC Punjab & Haryana27 Nov 2025
Section 143Section 35BSection 40Section 40A(5)

The Commissioner of Income-Tax, Haryana vs. M/S Mahajan International, Panipat

ITR/30/1992HC Punjab & Haryana16 Jul 2010
Section 256(2)Section 35Section 35B

Industrial Cables (India) Ltd.Rajpura vs. C.I.T.Patiala

ITR/145/1989HC Punjab & Haryana27 Oct 2009
Section 35B

Commissioner of Income Tax, Patiala vs. Pb. St. Small Indus. Corp. Ltd. Chd

ITR/72/1989HC Punjab & Haryana25 Aug 2008
Section 35BSection 35B(1)(b)

C.I.T. Pat vs. M/S Punjab Small Inds

ITR/10/1995HC Punjab & Haryana25 Aug 2008
Section 35B

C.I.T Ldh vs. M/S Hero Cycles

ITR/28/1994HC Punjab & Haryana21 Dec 2007
Section 256(1)Section 35B

M/S. Mil India Ltd vs. Commissioner of Central Excise, Noida

Appeal is partly allowed, the impugned judgment of the

C.A. No.-006988-006988 - 2005Supreme Court01 Mar 2007
For Respondent: Commissioner of Central Excise, NOIDA
Section 35G

Commissioner of Income Tax vs. Bisleri Bewerages Pvt.Ltd

ITR/240/1994HC Gujarat23 Nov 2005
Section 256(1)Section 35BSection 37

Commissioner of Income-Tax vs. Gujarat State Export Corp Ltd

ITR/237/1993HC Gujarat05 Jul 2005
Section 143(3)Section 144BSection 154Section 256(2)Section 35B

Commissioner of Income-Tax vs. Rohit Mills Ltd

ITR/201/1989HC Gujarat09 Apr 2003
Section 256(1)Section 35B

Commissioner of Income Tax vs. Mehta Parikh and Co Pvt Ltd

ITR/305/1987HC Gujarat30 Jan 2003
Section 256(1)Section 35Section 35BSection 35B(1)Section 40

Rohit Mills Ltd vs. Commissioner of Income Tax

ITR/269/1987HC Gujarat04 Dec 2002
Section 256(1)Section 35BSection 40

Commissioner of Income Tax vs. Sarangpur Cotton Mfg. Co. Ltd

ITR/141/1989HC Gujarat03 Jul 2002
Section 35BSection 40A(5)

Commissioner of Income-Tax vs. Valiulla Brothers

ITR/31/1989HC Gujarat12 Oct 2001
Section 35B

Commissioner of Income Tax vs. New Bharat Engineering Works Ltd

ITR/48/1987HC Gujarat20 Aug 2001
Section 35BSection 35B(1)(b)

Commissioner of Income Tax vs. Subodhchandra & Co

ITR/293/1987HC Gujarat20 Aug 2001
Section 35

S. G. Chemicals and Pharmac--Euticals Ltd vs. Commisssioner of Income-Tax

ITR/8/1988HC Gujarat08 Mar 2001
Section 220(2)

Collector of Central Excise, Kanpur vs. Flocks (India) Pvt. Ltd

The appeal is allowed and the

C.A. No.-002552-002552 - 1989Supreme Court04 Aug 2000
For Respondent: FLOCK (INDIA) PVT. LTD. C-7, PANKI INDUSTRIAL AREA, KANPUR

Commissioner of Income-Tax vs. Elecon Engg Co

ITR/368/1984HC Gujarat01 Aug 2000
Section 256(1)Section 30Section 35BSection 37(4)

Commissioner of Income-Tax vs. Patidar Oil Cake Industries

ITR/328/1984HC Gujarat24 Jul 1999
Section 35BSection 35B(1)(b)