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<h1>SLP under Article 136 challenging income-tax order denied for lack of sufficient grounds to grant relief</h1> Whether the SLP under Article 136 challenging an income-tax order warranted interference: the SC, applying its discretionary power to entertain special ... Correct head of income - sale of Non-agricultural land - Long Term Capital Gain OR Business income - engaged in the business of building construction and land developers - land shown in balance sheet as investment - HELD THAT:- SLP Dismissed. The Supreme Court dismissed the special leave petition after condoning the delay. Pending applications were disposed of. The citation is 2020 (1) TMI 410 - SC Order.