2023 (8) TMI 832 - SCH - Income Tax

Taxation on actual income received - assessee had received only 95% of the invoice price - As decided by HC 2017 (8) TMI 728 - KERALA HIGH COURT Tribunal was justified in coming to the factual conclusion that the assessee could not have been taxed anything more than what it had received - HELD THAT - We are not inclined to interfere with the impugned judgment(s) and order(s) passed by the High Court. The special leave petitions are, accordingly, dismissed.

Summary

The Supreme Court dismissed the special leave petitions and declined to interfere with the impugned judgment(s) and order(s) passed by the High Court. Delay was condoned, and pending applications were disposed of.