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    <description>The Supreme Court dismissed the Special Leave Petition both for delay and on merits, leaving the impugned matter undisturbed. No substantive legal principle was articulated beyond the dismissal, and any pending applications were disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=363338</link>
      <description>The Supreme Court dismissed the Special Leave Petition both for delay and on merits, leaving the impugned matter undisturbed. No substantive legal principle was articulated beyond the dismissal, and any pending applications were disposed of accordingly.</description>
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