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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>SC Dismisses SLPs for Tax Below Limit in Circular No.3/2018</h1> The SC in 2018 dismissed special leave petitions due to tax liability below the prescribed limit in Circular No.3/2018, disposing of pending applications. ... Penalty under Section 271C - non deduction of tds - assessee in default - Held that:- Since the tax effect/liability is less than the prescribed limit as mentioned in Circular No.3/2018 dated 11th July, 2018 issued by Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, New Delhi, we see no reason to interfere with the impugned orders. The special leave petitions are, accordingly, dismissed. The Supreme Court of India in 2018 dismissed the special leave petitions as the tax liability was below the prescribed limit mentioned in Circular No.3/2018. Pending applications were also disposed of.

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