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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 Petition for Low Tax Effect, Condoning Delay</h1> The SC dismissed the special leave petition due to low tax effect below Rs. 1 crore, but condoned the delay. - TMI Reopening of assessment - notice issued after four years - disallowance of claim of expenditure of 30% of the receipts - Held that:- In view of the fact that the tax effect in the present case is below the threshold of ₹ 1 crore, we are not entertaining the special leave petition. The special leave petition is, accordingly, dismissed on the ground of low tax effect. The Supreme Court dismissed the special leave petition due to low tax effect below Rs. 1 crore. Delay was condoned.

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