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 Writ petition challenging denial of expenditure eligibility under s.35(2AB) was dismissed by the Division Bench of the HC; a Special Leave Petition ...
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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
Writ petition challenging denial of expenditure eligibility under s.35(2AB) was dismissed by the Division Bench of the HC; a Special Leave Petition refiled in the SC after an inordinate delay of 1,251 days was also dismissed. The SC held that, given the significant delay and prior adjudication, the matter could not be re-opened, effectively upholding the HC's decision and rejecting the late challenge to the R&D expenditure claim.
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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