https://www.taxtmi.com/caselaws?id=757383 The matter concerned deduction under section 80-IB(10) and disallowance under section 40(a)(ia) for alleged non-deduction of TDS on provision for expenses. The Karnataka High Court had decided in favour of the assessee, but the Special Leave Petition was dismissed because there was an inordinate delay of 523 days and the explanation offered did not constitute sufficient cause. The substantive tax issues were not examined on merits at the Supreme Court stage, as the petition failed on limitation. en-us Tue, 20 Aug 2024 00:00:00 +0530 Fri, 01 May 2026 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757383 The matter concerned deduction under section 80-IB(10) and disallowance under section 40(a)(ia) for alleged non-deduction of TDS on provision for expenses. The Karnataka High Court had decided in favour of the assessee, but the Special Leave Petition was dismissed because there was an inordinate delay of 523 days and the explanation offered did not constitute sufficient cause. The substantive tax issues were not examined on merits at the Supreme Court stage, as the petition failed on limitation. Case-Laws Income Tax Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757383