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of <h1>Special leave petition dismissed; decision for assessee upheld; maintainability under section 260A affirmed; pre-commencement expenses allowed.</h1> <h3>THE DEPUTY COMMISSIONER OF INCOME TAX Versus DAIMLER INDIA COMMERCIAL VEHICLES (P) LTD.</h3> THE DEPUTY COMMISSIONER OF INCOME TAX Versus DAIMLER INDIA COMMERCIAL VEHICLES (P) LTD. - TMI Summary: This Supreme Court order, after hearing counsel, denies relief and disposes the matter on procedural grounds. The Court stated it was 'not inclined to interfere with the order impugned; hence, the special leave petition is dismissed.' The disposition is final as to the special leave petition; any ancillary or 'pending application(s), if any, shall also stand disposed of.' No substantive modification of the impugned order was made, and no further directions were issued. The ruling is strictly a dismissal of the special leave petition, maintaining the validity of the underlying impugned order and concluding all outstanding interim or collateral applications related to the petition.
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