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<h1>Supreme Court India: Appeal Allowed, Delay Condoned, Leave Granted, No Costs Awarded</h1> The Supreme Court of India allowed the appeal, condoning the delay and granting leave, without awarding costs. - [2016] 389 ITR 289 Evasion of tax - finding in the block assessment proceedings of Shri.Vinay Bhasin that Vinay Bhasin was a tenant of the old building - Held that:- High Court should have framed the substantial question of law pertaining to the issue whether in the facts and circumstances of the case, the assessee had taken recourse to any kind of colourable devise to evade the tax. [2015 (7) TMI 1186 - RAJASTHAN HIGH COURT]. The Supreme Court of India, in a case with citation 2015 (8) TMI 1359 - SC, allowed the appeal after considering if the assessee had used any colorable device to evade tax. The delay was condoned, and leave was granted. No costs were awarded.