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    <description>The Supreme Court dismissed the Special Leave Petition both for delay and on merits, leaving the underlying income tax dispute undisturbed. No substantive legal issue was elaborated in the order, and the pending applications, if any, were disposed of consequentially.</description>
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      <description>The Supreme Court dismissed the Special Leave Petition both for delay and on merits, leaving the underlying income tax dispute undisturbed. No substantive legal issue was elaborated in the order, and the pending applications, if any, were disposed of consequentially.</description>
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