2023 (1) TMI 72

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....shna Murari For the Petitioner(s) : Mr. N. Venkataraman, ASG, Ms. Swati Ghildiyal, Adv., Mr. Rupesh Kumar, Adv., Mr. Rajat Nair, Adv., Mr. Vikrant Yadav, Adv. And Mr. Raj Bahadur Yadav, AOR For the Respondent(s) : Mr. Ajay Vohra, Sr. Adv., Ms. Kavita Jha, AOR, Mr. Himanshu Aggarwal, adv., Mr. Sachit Jolly, Adv., Ms. Anuradha Dutt, Adv., Mr. Rohit Garg, Adv., Ms. Disha Jham, Adv., Mr. Sohum D....

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....The matter has not been carried further by the Revenue. In that view of the matter, no error has been committed by the ITAT and/or even the High Court. Hence, the present Special Leave Petition stands dismissed. SLP (C) 14014/2019 & SLP (C) 9220/2019 [2018 (3) TMI 2003 - DELHI HIGH COURT] Delay, if any, is condoned. In both the Special Leave Petitions which relate to the assessment ....

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....rd Governor India (P) Ltd. (supra). Now, so far as the issue with respect to advance of interest-free loans to the related party is concerned, as the amount involved is Rs.6,00,000/- only, keeping the question of law, if any, open, we dismiss the present Special Leave Petition(s) qua the said issue. Now, insofar as the third issue with respect to the non-deduction of TDS payment on account of e....