https://www.taxtmi.com/caselaws?id=279667 The Supreme Court dismissed the special leave petition regarding the classification of water charges as revenue expenditure due to a significant delay in filing and inadequate reasons provided for condonation. The Court criticized the petitioner's failure to adhere to circular letters and lengthy procedural delays, emphasizing the need for streamlining the process. The Court directed the Commissioner of Income-tax to address the observations and stressed the importance of timely legal proceedings to prevent future delays. en-us Mon, 17 Nov 2008 00:00:00 +0530 Sat, 30 Mar 2019 12:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279667 The Supreme Court dismissed the special leave petition regarding the classification of water charges as revenue expenditure due to a significant delay in filing and inadequate reasons provided for condonation. The Court criticized the petitioner's failure to adhere to circular letters and lengthy procedural delays, emphasizing the need for streamlining the process. The Court directed the Commissioner of Income-tax to address the observations and stressed the importance of timely legal proceedings to prevent future delays. Case-Laws Income Tax Mon, 17 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279667