https://www.taxtmi.com/caselaws?id=370313 Delay in filing the Special Leave Petition was condoned after the Court accepted the explanation for lateness, allowing the matter to proceed. The petition was then dismissed because the dispute involved only a low tax effect, and that consideration was treated as the determinative basis for disposal. The order records no further substantive reasoning beyond the grant of condonation and the low tax effect as the ground for dismissal. en-us Mon, 12 Nov 2018 00:00:00 +0530 Thu, 15 Nov 2018 07:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370313 Delay in filing the Special Leave Petition was condoned after the Court accepted the explanation for lateness, allowing the matter to proceed. The petition was then dismissed because the dispute involved only a low tax effect, and that consideration was treated as the determinative basis for disposal. The order records no further substantive reasoning beyond the grant of condonation and the low tax effect as the ground for dismissal. Case-Laws Income Tax Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370313