2021 (3) TMI 197 - SCH - Income Tax

TP Adjustment - comparable selection - delay of 359 days in filing the Special Leave Petition - HELD THAT - The explanation offered in support of the prayer for condonation is far from being satisfactory, we refuse to condone delay. Consequently, the SLP stands dismissed on the ground of delay.

Summary

The Supreme Court of India dismissed the Special Leave Petition due to a delay of 359 days in filing, with an unsatisfactory explanation for condonation. Justices Uday Umesh Lalit, Hemant Gupta, and S. Ravindra Bhat were part of the bench.