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<h1>SC Dismisses SLP, Condoning Delay, Disposing Pending Applications</h1> <h3>The Principal Commissioner of Income Tax Rajasthan Versus Hazarilal Goyal C/O M/s Bharatpur Traders New Mandi Bharatpur (Since Deceased) Through Lrs</h3> SC dismissed the Special Leave Petition due to low tax effect, condoned the delay, and disposed of pending applications. - The Principal Commissioner of ... Capital gain computation - Value of sale consideration - Held that:- Special Leave Petition is dismissed on the ground of low tax effect. The Supreme Court of India dismissed the Special Leave Petition due to low tax effect. Delay was condoned, and pending applications were disposed of.