TMI Blog2023 (12) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... rade, the dividend earned on the said shares is incidental and would not attract the provisions of Section 14A - HELD THAT:- As there is a huge delay of 350 days in filing this Special Leave Petition. The reasons seeking condonation of delay are not explained to the satisfaction of this Court. Further we find that the High Court has applied a judgment of this Court in the case of Maxopp Investm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the High Court has applied a judgment of this Court in the case of Maxopp Investment Limited vs. CIT [(2018) 15 SCC 523, and has granted relief to the respondent-M/S PNB Housing Finance Ltd. We are, therefore, not inclined to condone the delay or/and interfere in the matter on merits. Hence, the Special Leave Petition is dismissed. Pending application(s), if any, shall stand disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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