We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
Condonation Denied for Unexplained 1,251-Day Delay in Refiling Special Leave Petition on R&D Expenditure under s.35(2AB) &DExpenditure SC refused condonation of an unexplained 1,251-day delay in refiling a special leave petition concerning expenditure on scientific research under ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Condonation Denied for Unexplained 1,251-Day Delay in Refiling Special Leave Petition on R&D Expenditure under s.35(2AB) &DExpenditure</h1> SC refused condonation of an unexplained 1,251-day delay in refiling a special leave petition concerning expenditure on scientific research under ... Expenditure on Scientific Research u/s 35(2AB) – Research and development facility - delayed filling of SLP - HELD THAT:- No sufficient grounds to condone the abnormal delay of 1251 days in refiling special leave petition. The application for condonation of delay is rejected accordingly. As a consequence, special leave petition is also dismissed. The court refused to condone a delay of 1,251 days in re-filing a special leave petition, holding that there were 'no sufficient grounds to condone the abnormal delay of 1251 days in refiling special leave petition. The application for condonation of delay is rejected accordingly. As a consequence, special leave petition is also dismissed.' The order thus rejects the condonation application and disposes of the petition on delay grounds, applying the principle that inordinate and unexplained delay in seeking special leave warrants dismissal. No reasons addressing the merits were considered because the procedural bar of delay was determinative. No appearance was recorded on behalf of the respondent.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
