(Surya Kant and J.B. Pardiwala, JJ.)
Petitions for Special Leave to Appeal (C) Nos. 14284-14285/2022, decided on September 19, 2022
SRC Aviation Private Limited ______________________ Petitioner;
v.
Assistant Commissioner of Income Tax and Another _____________________________________________ Respondent(s).
(For Admission)
Petitions for Special Leave to Appeal (C) Nos. 14284-14285/2022; ITA No. 492/2019; and ITA No. 41/2020
The Order of the court was delivered by
Order
1. Heard learned Senior counsel appearing for the petitioner and gone through the record.
2. There is a concurrent finding of fact by the Assessing Officer, CIT (Appeal) and Income Tax Appellate Tribunal, Delhi which has been duly affirmed by the High Court, disallowing the payment of bonus to the two Directors of the petitioner – company No case to interfere with the impugned Order passed by the High Court of Delhi is made out.
3. The Special Leave Petitions are, accordingly, dismissed.
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