https://www.taxtmi.com/caselaws?id=349788 The Supreme Court dismissed the appeal due to delay in filing and re-filing, emphasizing the need for a valid explanation for delays. The court found the appellant's reasons insufficient and proceeded to address the merits of the case, including issues related to the exclusion and inclusion of comparables for determining arm's length price and the application of Section 14A of the Income Tax Act 1961. The court concluded that no substantial question of law arose on these matters, ultimately leading to the dismissal of the appeal on both procedural and substantive grounds. en-us Mon, 09 Oct 2017 00:00:00 +0530 Wed, 25 Oct 2017 08:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349788 The Supreme Court dismissed the appeal due to delay in filing and re-filing, emphasizing the need for a valid explanation for delays. The court found the appellant's reasons insufficient and proceeded to address the merits of the case, including issues related to the exclusion and inclusion of comparables for determining arm's length price and the application of Section 14A of the Income Tax Act 1961. The court concluded that no substantial question of law arose on these matters, ultimately leading to the dismissal of the appeal on both procedural and substantive grounds. Case-Laws Income Tax Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349788