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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>Supreme Court dismisses special leave petition, condones delay, and resolves all pending applications in related case.</h1> The SC dismissed the special leave petition following the dismissal of a related petition. The court condoned the delay and disposed of all pending ... Estimation of income - Bogus purchases - As decided by HC [2023 (1) TMI 835 - GUJARAT HIGH COURT] AO has chosen not to reject the books of accounts of the assessee and had made the estimated additions of the pieces of the purchases. Both, the CIT (Appeals) and the Tribunal, have concurrently and rightly held to make the additions, which the CIT (Appeals) had done @ 12.5% of the impugned purchases, which have been reduced and restricted to 6%. HELD THAT:- In view of the dismissal [2023 (12) TMI 144 - SC ORDER] following the said order, this special leave petition is also stand dismissed. Pending application(s), if any, shall stand disposed of. The Supreme Court dismissed the special leave petition due to the dismissal of another related petition. Delay was condoned and pending applications were disposed of. Citation: 2023 (12) TMI 228 - SC Order. Justices: B.V. Nagarathna and Ujjal Bhuyan. Petitioner represented by N Venkatraman, Raj Bahadur Yadav, Alka Agarwal, H R Rao, and Udai Khanna.

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