In Brief
This case concerns a Special Leave Petition filed by the Commissioner of Income Tax against an order of the High Court of Karnataka passed on 30 April 2014 in Income Tax Appeal No. 735 of 2007 against IBM Global Services India Pvt. Ltd. The Supreme Court condoned the delay in filing the petition and subsequently dismissed the Special Leave Petition. The judgment addresses procedural matters related to delay and Article 136 of the Constitution.
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