2024 (7) TMI 976

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..... ecided by HC [ 2023 (6) TMI 133 - KARNATAKA HIGH COURT] so far as any sum credited consists of share application money, the same is dealt by proviso to Section 68. Admittedly, the proviso had been inserted with effect from 01.04.2013. Admittedly the Assessment year in this case is 2008-09. Thus addition to be deleted. HELD THAT:- As special leave petition was sent to CAS after vetting, there after .....

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..... e following. There is a gross delay of 325 days in preferring the Special Leave Petition. We have perused the application seeking condonation of delay. It is noted that on 21.03.2024 the special leave petition was sent to CAS after vetting, there afterwards nothing is stated and special leave petition has been filed on 07.06.2024. However, what is stated in the application seeking condonation of d .....

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