https://www.taxtmi.com/caselaws?id=440427 The Supreme Court condoned a 146-day delay in filing the special leave petition, removing the delay objection and enabling consideration of the matter. It then dismissed the petition because the issues raised were already decided against the Revenue in an earlier binding precedent, and the concession on record left no basis to entertain the matter further. The order reflects application of stare decisis and disposal of the petition on the strength of controlling adverse authority rather than fresh adjudication. en-us Wed, 12 Jul 2023 00:00:00 +0530 Tue, 02 Jun 2026 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440427 The Supreme Court condoned a 146-day delay in filing the special leave petition, removing the delay objection and enabling consideration of the matter. It then dismissed the petition because the issues raised were already decided against the Revenue in an earlier binding precedent, and the concession on record left no basis to entertain the matter further. The order reflects application of stare decisis and disposal of the petition on the strength of controlling adverse authority rather than fresh adjudication. Case-Laws Income Tax Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440427