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<h1>SC dismisses special leave petitions for tax effect below one crore. Delay condoned, pending applications disposed.</h1> <h3>THE COMMISSIONER OF INCOME TAX (TDS) -1 Versus M/s MUMBAI METROPOLITAN REGIONAL DEVELOPMENT AUTHORITY THR. ITS SECRETARY</h3> THE COMMISSIONER OF INCOME TAX (TDS) -1 Versus M/s MUMBAI METROPOLITAN REGIONAL DEVELOPMENT AUTHORITY THR. ITS SECRETARY - TMI The Supreme Court dismissed the special leave petitions since the tax effect was below one crore. Delay was condoned and pending applications were disposed of.