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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>Special Leave Petition dismissed as time-barred after 463-day delay; depreciation of goodwill, secs 37(1) and 80IA(4), and SDT unresolved</h1> The SC dismissed the Special Leave Petition as time-barred due to a 463-day delay and refused to condone the delay, finding the reasons inadequate in law. ... Depreciation on goodwill - Deduction u/s 37(1) on account of donation made to voluntary organisation - Deduction 80IA(4) - SDT on transfer of power from captive power plant to manufacturing unit - HC [2024 (1) TMI 1495 - GUJARAT HIGH COURT] allowed assessee grounds HELD THAT:- There is a gross delay of 463 days in filing this Special Leave Petition. The reasons assigned for condonation of delay are neither satisfactory nor sufficient in law so as to condone the same. Hence, the application seeking condonation of delay is dismissed. Special Leave Petition is dismissed on the ground of delay leaving the question of law, if any, open. 'There is a gross delay of 463 days in filing this Special Leave Petition.' The reasons advanced for condonation of delay were held to be 'neither satisfactory nor sufficient in law,' and therefore the application for condonation of delay is dismissed. Consequent to that dismissal, the Special Leave Petition itself is dismissed on the ground of delay, with the court expressly leaving 'the question of law, if any, open.' All pending application(s) stand disposed of. Key legal consequences: denial of condonation of delay; procedural dismissal of the SLP on temporal grounds rather than on merits; preservation of any substantive legal issues for potential future consideration.
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