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of <h1>SC Dismisses SLP on Low Tax Effect, Leaves Question Open</h1> The SC in 2018 dismissed a special leave petition due to low tax effect, leaving the question of law open. Delay was condoned, and pending applications ... Capital gain tax - Whether an asset is capital asset u/s 2(14) and liable for capital gain tax - land in question was beyond 8 km from the municipal limit - Held that:- The special leave petition is dismissed on the ground of low tax effect, leaving the question of law open The Supreme Court of India in 2018 dismissed a special leave petition due to low tax effect, while leaving the question of law open. The delay was condoned and pending applications were disposed of. No representation was made by the respondent.
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