2019 (4) TMI 844 - SCH - Income Tax

TP adjustment - Disallowance of weighted deduction u/s.35(2AB) - addition u/s 14A - Admission of additional questions - HELD THAT - A perusal of the order of the High Court indicates that the High Court has considered only the two additional questions as noticed in para 3 of the impugned judgment. The petitioner submits that the other issues have not been touched. Learned counsel appearing for the assessee submits that the other issues are still under consideration before the High Court. In view of the above, we see no reason to entertain the special leave petition.

Summary

The Supreme Court dismissed the special leave petition as the High Court had only considered two additional questions, while other issues were still under consideration. The delay was condoned.