Delayed SLP (403 days) dismissed for lack of plausible excuse; procedural delay prevents ruling on s.9(1)(vi)/DTAA Article 12 SC dismissed the delayed SLP (403 days) for want of a plausible excuse, refusing to condone the inordinate delay. The underlying dispute concerned whether ...
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Delayed SLP (403 days) dismissed for lack of plausible excuse; procedural delay prevents ruling on s.9(1)(vi)/DTAA Article 12
SC dismissed the delayed SLP (403 days) for want of a plausible excuse, refusing to condone the inordinate delay. The underlying dispute concerned whether distribution revenue should be taxed as royalty under s.9(1)(vi)/DTAA Article 12 or as business income; ITAT had held it was business income, while HC noted the assessee's agreement to pay 10% of advertising and subscription revenue. The SC decision disposes of the petition on procedural delay without reaching the substantive tax question.
There is a recorded "delay of 403 days" in filing the Special Leave Petition and the Court found "no plausible and bona fide explanation to condone this inordinate delay." On that basis, the Special Leave Petition was "dismissed on the ground of delay." All pending interlocutory application(s), if any, were disposed of. The order is confined to procedural non-compliance (inordinate delay and lack of satisfactory explanation) rather than adjudication on the merits of the underlying dispute.
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