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of <h1>Supreme Court dismisses SLPs for low tax effect, condones delay, disposes pending applications.</h1> <h3>PR. COMMISSIONER OF INCOME TAX (CENTRAL -02) Versus MERA BABA REALITY ASSOCIATES PVT. LTD.</h3> The Supreme Court dismissed Special Leave Petitions due to low tax effect. Delay was condoned, and pending applications were disposed of. - PR. ... Revision u/s 263 - Exercise u/s 263 undertaken after a full-fledged exercise already been undertaken by the AO u/s 153A - HELD THAT:- Special Leave Petitions are dismissed on the ground of low tax effect The Supreme Court dismissed Special Leave Petitions due to low tax effect. Delay was condoned, and pending applications were disposed of.
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