2020 (1) TMI 59 - SCH - Income Tax

Scrutiny assessment - claim of waiver of principal component of deposit and debentures - taxable revenue receipt as against the assessee s claim of principal part of deposit and debentures as capital receipt - HELD THAT - Special leave petitions are dismissed leaving questions of pending application(s) if any stands disposed of.

Summary

The Supreme Court of India in 2020 (1) TMI 59 - SC Order, dismissed the special leave petitions after condoning the delay. Any pending application(s) were disposed of. Justices Ashok Bhushan and Navin Sinha delivered the order.