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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>Dismissed special leave petition due to low tax effect, condoning delay, disposing of pending application.</h1> The SC dismissed the special leave petition due to low tax effect, condoning the delay and disposing of any pending application. - TMI Exemption from payment of tax u/s 10B - 100% EOU - Scope of term 'Manufacture' - exemption denied on the ground that products exported were not produced or manufactured in the industrial unit of the assessee's 100 per cent Export Oriented Unit - 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. Delay was condoned and any pending application was disposed of.

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