https://www.taxtmi.com/caselaws?id=363721 Delay in filing the Special Leave Petition was condoned, and the petitioner was permitted to move the High Court first by way of a review petition. If filed within one month, the High Court must entertain the review on merits and not dismiss it for delay. The Supreme Court did not decide the substantive issue on Rule 8D of the Income Tax Rules, including its prospective operation or application to assessment year 2002-03. That question was left to the High Court in the first instance, with liberty to challenge any adverse review order thereafter. en-us Fri, 06 Apr 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363721 Delay in filing the Special Leave Petition was condoned, and the petitioner was permitted to move the High Court first by way of a review petition. If filed within one month, the High Court must entertain the review on merits and not dismiss it for delay. The Supreme Court did not decide the substantive issue on Rule 8D of the Income Tax Rules, including its prospective operation or application to assessment year 2002-03. That question was left to the High Court in the first instance, with liberty to challenge any adverse review order thereafter. Case-Laws Income Tax Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363721