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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>SC dismisses special leave petition for delay in filing and tax effect, disposes of pending applications.</h1> The SC dismissed the special leave petition due to a 193-day filing delay and a tax effect of Rs.1,75,000. Pending applications were disposed of. - TMI Maintainability of appeal against HC - Low tax effect - Addition of Bogus LTCG - Addition deleted by the CIT (Appeals) also upheld by ITAT - HC confirmed ITAT order concluding no substantial question of law is involved - HELD THAT:- As the petitioners very fairly submits that apart from there being a delay of 193 days in filing the special leave petition, the tax effect is made only Rs.1,75,000/-. His submission is placed on record. Hence, the special leave petition stands dismissed. The Supreme Court dismissed the special leave petition due to a delay of 193 days in filing and a tax effect of Rs.1,75,000. Pending applications were disposed of.

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