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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>The SC dismissed the Special Leave Petition due to low tax effect after condoning the delay.</h1> The SC dismissed the Special Leave Petition due to low tax effect after condoning the delay. - TMI Reopening of assessment - petitioner's claim for expenses in respect of “Colour Idea Store” as a part of its advertisement and sales promotion expenses - validity of reasons to believe - HELD THAT:- Special Leave Petition is dismissed on the ground of low tax effect. The Supreme Court dismissed the Special Leave Petition due to low tax effect after condoning the delay.

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