ITEM NO.5 COURT NO.14 SECTION XIV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petitions for Special Leave to Appeal (C) Nos.14284 14285/2022 (Arising out of impugned final judgment and order dated 13 04 2022 in ITA No. 492/2019 & ITA No. 41/2020 passed by High Court of Delhi at New Delhi) SRC AVIATION PRIVATE LIMITED Petitioner(s) VERSUS ASSISTANT COMMISSIONER OF INCOME TAX & ANR. Respondent(s) (FOR ADMISSION) Date : 19 09 2022 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE SURYA KANT HON'BLE MR. JUSTICE J.B. PARDIWALA For Petitioner(s) Mr. Ajay Vohra, Sr. Adv. Mr. Rohit Jain, Adv. Mr. Aniket D. Agrawal, Adv. Mr Samarth Chaudhari, Adv. Ms. Kavita Jha, AOR For Respondent(s) UPON hearing counsel Court made following ORDER Heard learned Senior counsel appearing for petitioner and gone through record. There is concurrent finding of fact by Assessing Officer, CIT (Appeal) and Income Tax Appellate Tribunal, Delhi which has been duly affirmed by High Court, disallowing payment of bonus to two Directors of petitioner company No case to interfere with impugned Order passed by High Court of Delhi is made out. Signature Not Verified Digitally signed by VISHAL ANAND Date: 2022.09.21 12:48:00 IST Reason: Special Leave Petitions are, accordingly, dismissed. (VISHAL ANAND) (PREETHI T.C.) ASTT. REGISTRAR cum PS COURT MASTER (NSH) SRC Aviation Private Limited v. Assistant Commissioner of Income-tax & Anr