2023 (1) TMI 72

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....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 Dua, Adv. And Ms. B. Vijayalakshmi Menon, AOR ORDER SLP (C) 16977/2018....

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....er, 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 years 2009-1010 and 2010-2011, the following questions arose, namely: (i) losses due to for....

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....est-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 export commission is concerned, it is required to be noted that there are concurrent findings re....