https://www.taxtmi.com/caselaws?id=405764 The interpretation of Section 32(2) of the Income Tax Act had already been considered by the Delhi, Gujarat, Madras and Bombay High Courts, and those rulings had effectively attained finality when this Court dismissed the earlier special leave petitions against them. In view of that settled position, the Court found no scope to reopen or redetermine the same question of law in the present special leave petitions and declined to entertain the challenge. The special leave petitions were dismissed, and pending applications, if any, were disposed of. en-us Thu, 28 Jan 2021 00:00:00 +0530 Fri, 12 Jun 2026 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405764 The interpretation of Section 32(2) of the Income Tax Act had already been considered by the Delhi, Gujarat, Madras and Bombay High Courts, and those rulings had effectively attained finality when this Court dismissed the earlier special leave petitions against them. In view of that settled position, the Court found no scope to reopen or redetermine the same question of law in the present special leave petitions and declined to entertain the challenge. The special leave petitions were dismissed, and pending applications, if any, were disposed of. Case-Laws Income Tax Thu, 28 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405764