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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 due to tax effect, following CBDT Circular. Delay condoned, pending applications disposed.</h1> The Supreme Court dismissed the special leave petition due to the tax effect being less than two crores, in accordance with the CBDT Circular dated ... Disallowance u/s 36(1)(iii) - interest incurred for the purpose of making investments in subsidiary companies - HELD THAT:- Since the tax effect involved in the matter is less than two crores as stipulated in the latest CBDT Circular dated 8.8.2019, no interference is called for. The special leave petition is dismissed. The Supreme Court dismissed the special leave petition as the tax effect was less than two crores, as per the CBDT Circular dated 8.8.2019. Delay was condoned, and pending applications were disposed of.

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