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    <title>2018 (9) TMI 366 - SC Order</title>
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    <description>Special leave petitions were dismissed because the tax effect in the matters fell below the monetary threshold prescribed in Circular No. 3/2018, so the Court declined to interfere with the impugned orders on that basis. The Court also condoned the delay in filing, allowing the petitions to be considered before disposal. The operative point is that the prescribed tax-effect limit governed non-interference in the tax matters, while the delay application was allowed as a separate procedural matter.</description>
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      <link>https://www.taxtmi.com/caselaws?id=366630</link>
      <description>Special leave petitions were dismissed because the tax effect in the matters fell below the monetary threshold prescribed in Circular No. 3/2018, so the Court declined to interfere with the impugned orders on that basis. The Court also condoned the delay in filing, allowing the petitions to be considered before disposal. The operative point is that the prescribed tax-effect limit governed non-interference in the tax matters, while the delay application was allowed as a separate procedural matter.</description>
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