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of <h1>Delay in Refiling Excused, Special Leave Petitions Dismissed; No Substantial Law Question in Income Tax Appeals.</h1> The SC condoned the delay in refiling special leave petitions. The HC determined there was no substantial question of law in the appeals under Section ... Disallowance of claim for expenses - difference between the actual and the declared amounts under all the heads is on the higher side - as decided by HC [2022 (10) TMI 660 - KERALA HIGH COURT] orders under appeal do not warrant our interference. Substantial questions of law framed are unavailable - HELD THAT:- High Court has rightly recorded that no substantial question of law arose in the appeals filed under Section 260A of the Income Tax Act, 1961. The special leave petitions are dismissed. The Supreme Court condoned the delay in refiling special leave petitions. The High Court found no substantial question of law in appeals under Section 260A of the Income Tax Act, 1961. The special leave petitions were dismissed, and any pending applications were disposed of.
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