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<h1>Supreme Court Upholds Judgment on Income Tax Act Section 310(2)</h1> <h3>PR. COMMISSIONER OF INCOME TAX 4 & ANR. Versus M/s MAJESTIC DEVELOPERS</h3> PR. COMMISSIONER OF INCOME TAX 4 & ANR. Versus M/s MAJESTIC DEVELOPERS - [2021] 431 ITR 49 (SC) The Supreme Court of India in 2021 (1) TMI 962 - SC Order, stated that the impugned Judgment does not warrant interference. Observations on Section 310(2) of the Income Tax Act are specific to the State of Karnataka. The Special Leave Petition is disposed of along with any pending interlocutory application(s).