Tax Dispute Dismissed Over Low Impact; Legal Questions Unresolved, Applications Disposed

SC dismissed a special leave petition due to a tax effect of less than 5 crores, with the Revenue opting not to pursue it. The Court left the legal questions open and did not address the delay condonation application. Pending applications were disposed of.

---

---

The Supreme Court, with Hon'ble Chief Justice Sanjiv Khanna and Hon'ble Mr. Justice Sanjay Kumar presiding, dismissed a special leave petition as the tax effect was less than 5 crores, and the Revenue decided not to press the petition. The Court left the question(s) of law open and did not address the application for condonation of delay. Pending applications were disposed of accordingly.

---