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<h1>Supreme Court dismisses petition over low tax effect, delays condoned, pending applications disposed</h1> <h3>Commissioner of Income Tax Central 1 Versus Jagdish Prasad Mohanlal Joshi</h3> The SC dismissed the special leave petition due to low tax effect of Rs. 2,64,000. Delay was condoned, and pending applications were disposed of ... Substantial question of law - Held that:- The special leave petition is dismissed on the ground of low tax effect which is only ₹ 2,64,000/-. Pending application(s), if any, stands disposed of accordingly. The Supreme Court of India dismissed the special leave petition due to low tax effect of only Rs. 2,64,000. Delay was condoned and pending applications were disposed of accordingly.