2024 (9) TMI 1136

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..... es - delay filling in SLP - Whether ITAT has erred in allowing the capitalisation of interest on FDRs earned during the period of construction without appreciating the fact that while utilizing the ECB funds the assessee did not follow the RBI guidelines also failed to consider the various decisions of the Apex Court? As decided by HC [ 2022 (6) TMI 190 - DELHI HIGH COURT] funds infused in the ass .....

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..... Kulwant, Adv. Mr. Raman Yadav, Adv. Ms. Vimla Sinha, Adv ORDER UPON hearing the counsel, the Court made the following. There is a delay of 699 days in filing the present special leave petition. We are not inclined to condone the long delay. In view of the aforesaid, the application for condonation of delay is dismissed. Consequently, the special leave petition will be treated as dismissed. Pending .....

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