2023 (9) TMI 849 - SCH - Income Tax

Disallowance of claim for expenses - difference between the actual and the declared amounts under all the heads is on the higher side - as decided by HC 2022 (10) TMI 660 - KERALA HIGH COURT orders under appeal do not warrant our interference. Substantial questions of law framed are unavailable - HELD THAT - High Court has rightly recorded that no substantial question of law arose in the appeals filed under Section 260A of the Income Tax Act, 1961. The special leave petitions are dismissed.

Summary

The Supreme Court condoned the delay in refiling special leave petitions. The High Court found no substantial question of law in appeals under Section 260A of the Income Tax Act, 1961. The special leave petitions were dismissed, and any pending applications were disposed of.