2024 (5) TMI 1181

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..... - KARNATAKA HIGH COURT ] provisions made between A.Y. 2007-08 and 2017-18. Appellant is right in his submission that the total utilization for the corresponding A.Y.s 2008-09 to 2017-18 is 95.5% of the total provision. Therefore, as held in Rotork Case, 2009 (5) TMI 16 - Supreme Court the estimate made by assessee is reliable and robust and the orders passed by the AO and confirmed by CIT(A) and .....

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..... f 225 days in filing the special leave petition. We are not satisfied with the explanation offered seeking condonation of delay in filing the special leave petition. 2. We also note that since identical matters have already been dismissed, we dismiss this special leave petition both on the ground of delay as well as on merits. 3. Pending application(s), if any, shall also stand disposed of. - .....

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