https://www.taxtmi.com/caselaws?id=338011 An inordinate delay of 3381 days in refiling the special leave petition was unexplained, so the Court declined to condone the delay and dismissed the petition on that ground. The petition was also found without merit on the substantive issue, and it was dismissed on merits by applying the precedent in ACG Associated Capsules (P) Ltd. v. Commissioner of Income Tax (Central-IV), Mumbai as determinative of the legal position. The result was dismissal both for delay and on the substantive legal question. en-us Mon, 16 Jan 2017 00:00:00 +0530 Mon, 23 Jan 2017 08:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338011 An inordinate delay of 3381 days in refiling the special leave petition was unexplained, so the Court declined to condone the delay and dismissed the petition on that ground. The petition was also found without merit on the substantive issue, and it was dismissed on merits by applying the precedent in ACG Associated Capsules (P) Ltd. v. Commissioner of Income Tax (Central-IV), Mumbai as determinative of the legal position. The result was dismissal both for delay and on the substantive legal question. Case-Laws Income Tax Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338011