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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>The Supreme Court dismissed the special leave petitions after condoning the delay.</h1> The Supreme Court dismissed the special leave petitions after condoning the delay. - TMI Payment to specified persons u/s 40A(2)(b) - addition on excessive or unreasonable expenditure - Held that:- The special leave petitions are dismissed. HC order confirmed [2011 (4) TMI 118 - DELHI HIGH COURT] as assessee had shown that the purchase price had been more or less the same in dollar terms in this and earlier years - By placing this material on record, the assessee had discharged initial onus cast upon it. - Decided in the favour of the assessee The Supreme Court dismissed the special leave petitions after condoning the delay.

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