Supreme Court Dismisses Appeals, Upholds Tribunal's Decision; References Satnam Overseas Ltd. Case Without Reconsideration.

The SC condoned the delay, upheld the Tribunal's decision, and dismissed the appeals. All pending applications were disposed of accordingly. Although the case of "Satnam Overseas Ltd. Vs. Commissioner" was referenced, it was not reconsidered in the final judgment.

---

---

The Supreme Court condoned delay, upheld Tribunal's view, dismissed appeals, and disposed of pending applications. The case of "Satnam Overseas Ltd. Vs. Commissioner" was mentioned but not considered for reconsideration.

---