2024 (12) TMI 917

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..... id claim deserves to be disallowed and to that extent, income of the petitioner has escaped assessment - reliance on audit party opinion As decided by HC [ 2023 (4) TMI 1305 - GUJARAT HIGH COURT] expenditure incurred is out of Commercial expenses and is fully allowable and further it is the stand of the petitioner that even it is not the case of revenue that expenditure if any for explanation 2 to .....

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..... cation for condonation of delay stands rejected. Special leave petition stands dismissed as time barred. - HON'BLE MR. JUSTICE DIPANKAR DATTA And HON'BLE MR. JUSTICE PRASHANT KUMAR MISHRA For the Petitioner : Mr. N. Venkatraman, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Rajan Kumar Choursia, Adv. Mr. Shashank Bajpai, Adv. Mr. Praneet Pranab, Adv. Mr. V. V. V. Pattabhiram, Adv For the Respond .....

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