2024 (1) TMI 224

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..... - disallowance made u/s 14A - disallowances on account of AFS and HFT category of investments by relying upon the decisions which has not reached finality and even when the assessing authority rightly disallowed the depreciation on investment of Available for Sale (AFS) and held for trading (HFT) category investment and added to the taxable income - Condonation of delay in filing this petition - .....

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..... the counsel the Court made the following. There is gross delay of more than 261 days in filing this special leave petition. The SLP (C) Dy. No. 48323/2023 arising from the same common order has also been dismissed on the ground of delay. Following the same, this special leave petition also stands dismissed on the ground of delay keeping open the questions of law, if any, which arises in .....

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