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    <description>The Supreme Court dismissed the special leave petition after condoning delay, noting that the issue was covered by its earlier decision in Deputy Commissioner of Income Tax, Chennai v. T. Jayachandran and connected appeals decided on 24 April 2018. The order does not record any independent reasoning on the merits; it simply applies the prior ruling and disposes of the petition and pending applications accordingly.</description>
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      <description>The Supreme Court dismissed the special leave petition after condoning delay, noting that the issue was covered by its earlier decision in Deputy Commissioner of Income Tax, Chennai v. T. Jayachandran and connected appeals decided on 24 April 2018. The order does not record any independent reasoning on the merits; it simply applies the prior ruling and disposes of the petition and pending applications accordingly.</description>
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