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    <title>2018 (7) TMI 1453 - SC Order</title>
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    <description>Special Leave Petition was dismissed on the ground of low tax effect, so the Court did not examine the underlying income tax dispute on merits. Delay in filing was condoned before dismissal, and pending applications were disposed of. The operative effect is that the challenge failed at the threshold because the tax effect was below the level warranting further adjudication.</description>
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