Karnataka HC dismisses Revenues Section 14A Appeal on Delay and Merits on Infosys matter

The Karnataka High Court declined to condone the Revenue’s 447-day delay in challenging the ITAT’s Section 14A order, noting that routine file movement did not explain the prolonged delay. It also dismissed the appeal on merits, observing that the ITAT had remanded the disallowance for recomputation under Rule 8D and that no substantial question of law arose at that stage.