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of <h1>SC dismisses special leave petition after condoning delay, disposes of pending applications.</h1> <h3>THE COMMISSIONER OF INCOME TAX Versus M/s SAIPEM INDIA PROJECT LIMITED</h3> The SC dismissed the special leave petition after condoning the delay, leading to the disposal of pending interlocutory applications. - THE COMMISSIONER ... Appeal filed by the Revenue against the order of the learned Tribunal - maintainability of appeal - Transfer pricing adjustments - reference to TPO - acceptable comparable. - HC dismissed the revenue appeal as no substantial question of law involved. SLP dismissed. The Supreme Court dismissed the special leave petition after condoning the delay. Pending interlocutory applications were disposed of as a result.
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