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of <h1>Revision under tax revisionary jurisdiction and foreign exchange fluctuation loss claim dismissed due to inordinate delay in filing.</h1> Revisionary jurisdiction in tax assessment was invoked over deduction claimed for foreign exchange fluctuation loss on outstanding external commercial ... Revision u/s 263 - validity of assessment order u/s 143(3) - deduction of amount in assessment order u/s 143(3) which was claimed by the assessee-company on account of foreign exchange fluctuation loss on O/S ECB loan in the computation of income made as per provision of Income Tax Act - HC [2022 (7) TMI 1463 - CALCUTTA HIGH COURT] allowed the assessee’s claim of foreign exchange fluctuation loss on mark to market basis - delay of 1157 days in fling the special leave petition HELD THAT:- We are not inclined to interfere in the matter in view of an inordinate delay of 1157 days in fling the special leave petition(s). The special leave petition(s) is dismissed on the ground of delay. Outcome: Special Leave Petition dismissed on the ground of delay.
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