https://www.taxtmi.com/caselaws?id=780371 ITAT's acceptance of the assessee's eight comparables for benchmarking royalty payments (same industry and geography) and direction to include additional valid comparables was noted, but the SC dismissed the Special Leave Petition for an unexplained 454-day delay in filing. The petition was therefore rejected on grounds of delay. en-us Mon, 27 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780371 ITAT's acceptance of the assessee's eight comparables for benchmarking royalty payments (same industry and geography) and direction to include additional valid comparables was noted, but the SC dismissed the Special Leave Petition for an unexplained 454-day delay in filing. The petition was therefore rejected on grounds of delay. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780371