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of <h1>Writ petition challenging denial of s.35(2AB) R&D expenditure eligibility dismissed; late-refiled SLP also dismissed after inordinate 1,251-day delay &DExpenditure</h1> <h3>Apollo Tyres Ltd. Versus The Assistant Commissioner Of Income Tax</h3> Writ petition challenging denial of expenditure eligibility under s.35(2AB) was dismissed by the Division Bench of the HC; a Special Leave Petition ... Expenditure on Scientific Research under section 35(2AB) – Research and development facility - HELD THAT:- Writ Petition filed by the petitioner came to be dismissed by the Division Bench of the Delhi High Court [2010 (4) TMI 48 - DELHI HIGH COURT] against which the Special Leave Petition (C) [2015 (1) TMI 1526 - SC ORDER] refiled after an inordinate delay of 1251 days, was also dismissed by this Court, it is difficult to re-open the case. Writ Petition filed by the petitioner was dismissed by the Division Bench of the Delhi High Court on 20.04.2010. A Special Leave Petition, refiled after an inordinate delay of 1,251 days, was also dismissed by this Court. The Court noted that, given the earlier dismissal and the long delay in refiling, 'it is difficult to re-open the case.' Consequently, 'The Special Leave Petitions are, accordingly, dismissed.' The decision rests on procedural grounds-recognition of finality of the High Court order and the impact of substantial delay in seeking leave to appeal-without addressing the merits of the underlying controversy.
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