COMMNR. OF INCOME TAX, DELHI vs M/S. ANTARACTICA INVESTMENT PVT. LTD. — SLP(C) No. 12130/2003

The Supreme Court dismissed the Special Leave Petition filed by the Commissioner of Income Tax, Delhi against M/S. Antarctica Investment Pvt. Ltd., which challenged a High Court of Delhi order dated 03/12/2002 in Income Tax Appeal 313/02. The Court condoned the delay in filing the petition but found no reason to interfere with the lower court's judgment, thereby upholding the High Court's decision in favor of the respondent company. This case analysis is maintained by casestatus.in based on publicly available court records.