https://www.taxtmi.com/caselaws?id=367367 Delay was condoned, but the Special Leave Petition was not entertained on merits because the tax effect was below the CBDT monetary threshold of one crore and the dispute fell within the scope of the Circular. The administrative disposal principle for low-tax-effect matters was applied, leading to dismissal of the petition as covered by the Circular. en-us Fri, 14 Sep 2018 00:00:00 +0530 Wed, 19 Sep 2018 06:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367367 Delay was condoned, but the Special Leave Petition was not entertained on merits because the tax effect was below the CBDT monetary threshold of one crore and the dispute fell within the scope of the Circular. The administrative disposal principle for low-tax-effect matters was applied, leading to dismissal of the petition as covered by the Circular. Case-Laws Income Tax Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367367