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<h1>SC Dismisses SLP for Low Tax Effect</h1> SC dismissed the Special Leave Petition due to low tax effect. Delay was condoned, and pending applications were disposed of accordingly. - TMI Late contributions made to the Employees State Insurance Corporation (ESIC) - disallowance u/s 43B - Held that:- The Special leave Petition is dismissed only 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 accordingly.