- (1.) The impugned judgment and order dated 11.05.2011 has relied upon a judgment of the same date by a Division Bench of the High Court of Delhi in ITA No. 462 of 2009. Having perused the judgment and having heard arguments, we are of the view that the judgment is a detailed judgment going into Section 2(22)(e) of the Income Tax Act which arises at the correct construction of the said Section. We do not wish to add anything to the judgment except to say that we agree therewith.
(2.) These appeals are disposed of accordingly. SLP(C) Nos. 19007 of 2012, 20641 of 2012, 173 of 2013, 19086 of 2012, 23814 of 2012, 5066 of 2013, 15347 of 2014, 35424 of 2014, 36414-36415 of 2014, 702 of 2015, 1856-1857 of 2015, 6598 of 2015, 1854-1855 of 2015, 1858-1859 of 2015, 2399 of 2015, 17619 of 2015, 1853 of 2015, 2805 of 2015, 12057 of 2015, 6469 of 2015, 2700 of 2015, 4694 of 2015, 4695 of 2015, 4693 of 2015, 14605 of 2015, 5909 of 2015, 14604 of 2015, 6465 of 2015, 8215 of 2015, 4696 of 2015, 6466 of 2015, 6468 of 2015, 6467 of 2015, 14606 of 2015, 32573 of 2015, 11724 of 2015, 20471 of 2015, 21381 of 2015, 20598 of 2015, 20666 of 2015, 8283 of 2016, 25347 of 2015, 25979 of 2015, 31684 of 2015, 32576 of 2015, 32578 of 2015, 32579 of 2015, 2093 of 2016, 25146 of 2016, 25149 of 2016, 25147 of 2016, 33744 of 2016, 6278 of 2017, 6279 of 2017, 6280 of 2017, 18651 of 2017, Diary No. 15937 of 2017, 18478 of 2017, 18556 of 2017:
(3.) In terms of the order passed in Civil Appeal No. 3961 of 2013 etc. etc., these special leave petitions also stand disposed of.;