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<h1>The SC dismissed the Special Leave Petition due to low tax effect after condoning the delay.</h1> <h3>PRINCIPAL COMMISSIONER OF INCOME TAX -7 Versus M/s PACE EXPRESS TRAVEL AND CARGO PVT. LTD.</h3> PRINCIPAL COMMISSIONER OF INCOME TAX -7 Versus M/s PACE EXPRESS TRAVEL AND CARGO PVT. LTD. - TMI The Supreme Court dismissed the Special Leave Petition due to low tax effect after condoning the delay.