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    <title>2018 (7) TMI 503 - SC Order</title>
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    <description>Delay in filing the Special Leave Petition was condoned, and the Court dismissed the petition. The order does not address the merits of the underlying tax dispute. The substantive question concerning the Transactional Net Margin Method was expressly left open for future consideration, with no adjudication on its applicability or interpretation.</description>
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