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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>Supreme Court dismisses Special Leave Petition for low tax effect after delay.</h1> The Supreme Court dismissed the Special Leave Petition due to low tax effect after condoning the delay. - TMI Addition u/s 68 - assessee had claimed bogus expenses - CIT(A) deleted the additional sum after verifying the expenses and observing that the payments were made through banking channels and that the service providers, in respect to whom expenses were claimed, were income tax assessee - ITAT confirmed these findings - Held that:- Special Leave Petition is dismissed in view of the low tax effect. The Supreme Court dismissed the Special Leave Petition due to low tax effect after condoning the delay. (Case citation: 2018 (11) TMI 656 - SC)

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