https://www.taxtmi.com/caselaws?id=363735 Delay was condoned, but the special leave petition was dismissed because the tax effect was low, being only Rs. 2,64,000. The order reflects the practical application of the low tax effect threshold in income tax litigation, with no further substantive issue decided. Pending applications, if any, were disposed of accordingly. en-us Mon, 16 Apr 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363735 Delay was condoned, but the special leave petition was dismissed because the tax effect was low, being only Rs. 2,64,000. The order reflects the practical application of the low tax effect threshold in income tax litigation, with no further substantive issue decided. Pending applications, if any, were disposed of accordingly. Case-Laws Income Tax Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363735