2023 (9) TMI 1351

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..... orrectly noted the factual contend with regard to the purchases which were undertaken assessee as also the terms and conditions of the agreement entered into by the assessee with the concerned highways department and having been factually satisfied that the deduction claimed by the assessee is admissible, had granted relief - also for the previous assessment years Tribunal had granted relief for a .....

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..... a Verma, Adv. Mr. Chanakya Sharma, Adv. ORDER UPON hearing the counsel the Court made the following Though there is delay of 219 days in filing this special leave petition, we nevertheless heard learned ASG on the merits of the matter. We do not find any infirmity in the impugned order. The special leave petition is, hence, dismissed, while condoning the delay in filing the speci .....

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