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    <description>Delay was condoned, and the Special Leave Petition was dismissed on the basis of an earlier Supreme Court decision governing the matter. The order records no separate analysis on the condonation beyond allowing the application, and no independent reasoning on the merits beyond applying the prior precedent. The operative effect is that the earlier decision was treated as controlling and the petition failed accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=274885</link>
      <description>Delay was condoned, and the Special Leave Petition was dismissed on the basis of an earlier Supreme Court decision governing the matter. The order records no separate analysis on the condonation beyond allowing the application, and no independent reasoning on the merits beyond applying the prior precedent. The operative effect is that the earlier decision was treated as controlling and the petition failed accordingly.</description>
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