https://www.taxtmi.com/caselaws?id=778833 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. en-us Wed, 17 Sep 2025 00:00:00 +0530 Mon, 08 Jun 2026 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778833 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. Case-Laws Income Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778833