https://www.taxtmi.com/caselaws?id=261659 The Special Leave Petition was refused both for delay in seeking leave and on merits. The order records that delay was an independent ground for dismissal, and that the petition was also dismissed on substantive merits without detailed reasoning in the text provided. The operative effect is that the petition stood rejected on both procedural and substantive grounds. en-us Mon, 23 Sep 2013 00:00:00 +0530 Sat, 18 Jul 2015 08:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261659 The Special Leave Petition was refused both for delay in seeking leave and on merits. The order records that delay was an independent ground for dismissal, and that the petition was also dismissed on substantive merits without detailed reasoning in the text provided. The operative effect is that the petition stood rejected on both procedural and substantive grounds. Case-Laws Income Tax Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261659