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of <h1>Petition Withdrawn by SC Due to Low Tax Effect</h1> <h3>PR. COMMISSIONER OF INCOME TAX & ANR. Versus M/s UAE EXCHANGE AND FINANCIAL SERVICE LTD.</h3> The SC allowed the petitioner to withdraw the Special Leave Petition and pending applications due to low tax effect. The petition and applications were ... TPA - comparable selection - ALP - substantial question of law or fact - permission to withdraw this Special Leave Petition along with pending applications therein due to low tax effect -HELD THAT:- Permission granted, subject to just exceptions. The special leave petition and pending applications are dismissed as withdrawn, leaving question of law open. The Supreme Court allowed the petitioner to withdraw the 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 The petition and applications were dismissed as withdrawn, leaving the question of law open.
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