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<h1>SC dismisses SLP for low tax effect, leaves law question open. Delay condoned, pending applications disposed.</h1> 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 ... Summary order. Special Leave Petition dismissed on the ground of low tax effect; question of law left open; delay condoned and pending applications 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.