In Brief
In this special leave petition against an Income Tax matter, the Commissioner of Income-Tax challenged a lower court's decision. The Supreme Court found that the legal issues raised were already decided in the precedent case of CIT v. Yokogawa India Ltd. (2016). Accordingly, the Court condoned the delay in filing and disposed of the petition in the same terms as the related Civil Appeal, following the precedent judgment without re-adjudicating the settled issues.
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