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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>Special Leave Petition dismissed for delay and merits; leave to appeal denied, tax assessment and orders upheld</h1> The SC dismissed the Special Leave Petition both for being barred by delay and on merits, denying leave to appeal. The court upheld the lower authorities' ... Disallowance u/s 14A - disallow the expenditure even there is no income i.e., dividend by taking recourse to Rule 8D - Held that:- Special Leave Petition is dismissed on the ground of delay as well as on merits. The Supreme Court of India dismissed the Special Leave Petition due to delay and on merits.

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