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<h1>SC dismisses special leave petitions based on tax effect, leaves legal question open. Delay excused, pending application resolved.</h1> The SC dismissed the special leave petitions based on tax effect but kept the legal question open. Delay was excused, and the pending application was ... Summary order. Special Leave Petitions dismissed on tax effect; question of law left open; delay condoned; pending application disposed of. The Supreme Court dismissed the special leave petitions due to tax effect, but left the question of law open. The delay was condoned, and the pending application was disposed of.