Pr. Commissioner of Income Tax -10 v. Dabur Invest Corp.
Case brief
What is this about?
Delhi High Court income tax appeal, ITA 290/2026, Pr. Commissioner of Income Tax-10 v. Dabur Invest Corp., coram Dinesh Mehta and Shail Jain JJ., decided 06.04.2026. Condonation of 172-day filing delay and 191-day re-filing delay allowed. Appeal against ITAT Delhi Bench 'H' order dated 28.10.2024 for AY 2011-12 dismissed in view of the Court's earlier decision dated 08.10.2025 in ITA 493/2025 (Pr. CIT Delhi-1 v. Dabur Invest Corp. Ltd.), the Tribunal having consistently decided the 'Option Price Contribution' issue in favour of the assessee across assessment years including AYs 2013-14, 2014-15 and 2015-16; no substantial question of law entertained. Keywords: delay condonation, consistency, ITA 493/2025, ITA 482/2019, AY 2011-12, AY 2015-16.
What did the court decide?
Delay of 172 days in filing and 191 days in re-filing the appeal condoned; no relief on merits — appeal dismissed.