https://www.taxtmi.com/caselaws?id=778238 The SC dismissed the Special Leave Petition as time-barred due to a 463-day delay and refused to condone the delay, finding the reasons inadequate in law. The petition was therefore dismissed on delay grounds, leaving the substantive legal questions concerning depreciation on goodwill, deduction under section 37(1) for donations, deduction under section 80IA(4), and SDT on captive power transfer unresolved and open for determination. en-us Tue, 09 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778238 The SC dismissed the Special Leave Petition as time-barred due to a 463-day delay and refused to condone the delay, finding the reasons inadequate in law. The petition was therefore dismissed on delay grounds, leaving the substantive legal questions concerning depreciation on goodwill, deduction under section 37(1) for donations, deduction under section 80IA(4), and SDT on captive power transfer unresolved and open for determination. Case-Laws Income Tax Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778238