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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>Special leave petition dismissed for low tax effect; questions on Section 10A deduction and foreign exchange loss/gain left open</h1> SC dismissed the special leave petition as the tax effect was low, while expressly leaving open any questions of law that may arise regarding computation ... Computation of deduction u/s 10A - Treatment to foreign exchange loss/gain - assessee submitted that this special leave petition may be dismissed owing to low tax effect, keeping open the questions of law, if any, which arise in this matter. HELD THAT:- Noting the aforesaid submissions, the special leave petition is dismissed owing to low tax effect, keeping open the questions of law, if any, which arise in this matter. SLP (C) Diary No. 4178/2019 was found to have been 'inadvertently tagged' with Civil Appeal Nos. 11128/2016 and other connected matters disposed of on 16.10.2023 in C.I.T., Delhi v. Bharti Hexacom Ltd. The Court accepted submissions that the issues in SLP (C) Diary No. 4178/2019 are distinct from the connected matters and, for that reason, ordered 'detagging' of the SLP and restored it on the file of the Court. Thereafter, on consent of the parties and having regard to the tax consequences, the special leave petition was 'dismissed owing to low tax effect, keeping open the questions of law, if any, which arise in this matter.' All pending applications were disposed of.

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