https://www.taxtmi.com/caselaws?id=790495 Delay was condoned and the SLP was disposed of without interference, leaving the interpretive question under Section 56(2)(x) read with Section 43-B of the Income-tax Act, 1961 open for consideration in an appropriate case. The Court did not decide the substantive tax issue and no binding ruling was recorded on the interaction between these provisions. en-us Tue, 21 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790495 Delay was condoned and the SLP was disposed of without interference, leaving the interpretive question under Section 56(2)(x) read with Section 43-B of the Income-tax Act, 1961 open for consideration in an appropriate case. The Court did not decide the substantive tax issue and no binding ruling was recorded on the interaction between these provisions. Case-Laws Income Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790495