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    <description>Delay was condoned, but the Supreme Court found no reason to entertain the special leave petition and dismissed it. The text records only this procedural disposition in the income tax matter and does not set out any substantive legal principle or interpretative ruling. It therefore reflects a refusal to grant leave after condoning delay, with no further adjudication on the merits.</description>
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      <description>Delay was condoned, but the Supreme Court found no reason to entertain the special leave petition and dismissed it. The text records only this procedural disposition in the income tax matter and does not set out any substantive legal principle or interpretative ruling. It therefore reflects a refusal to grant leave after condoning delay, with no further adjudication on the merits.</description>
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