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<h1>Petitioner permitted to withdraw Special Leave Petition & applications due to low tax effect. Question of law remains open.</h1> <h3>PR. COMMISSIONER OF INCOME TAX -19 Versus M/s POLAR STAR</h3> PR. COMMISSIONER OF INCOME TAX -19 Versus M/s POLAR STAR - TMI The Supreme Court allowed the petitioner to withdraw their Special Leave Petition and pending applications due to low tax effect. The petition and applications were dismissed as withdrawn, leaving the question of law open.