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    <title>2018 (7) TMI 1651 - SC Order</title>
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    <description>The Supreme Court dismissed the Special Leave Petition solely on the ground of low tax effect, while condoning the delay. It expressly left the substantive question of law undecided and open for future consideration. No view was expressed on the merits of the legal contention, and the disposition was limited to the negligible tax consequence involved.</description>
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