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of <h1>SC dismisses SLP for low tax effect, leaves law question open. Delay condoned, pending applications disposed.</h1> <h3>THE COMMISSIONER OF INCOME TAX -EXEMPTION Versus PATANJALI YOGPEETH (NYAS)</h3> The SC dismissed the Special Leave Petition due to low tax effect, leaving the question of law open. Delay was condoned, and pending applications were ... Entitlement to exemption u/s 11 & 12 - allowing capital expenditure - corpus donations received by the assessee in the form of immovable properties - Held that:- The Special Leave Petition is dismissed on the ground of low tax effect, leaving the question of law open. Pending applications, if any, stand disposed of. The Supreme Court dismissed the Special Leave Petition due to low tax effect, while leaving the question of law open. Delay was condoned, and pending applications were disposed of.
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