https://www.taxtmi.com/caselaws?id=370722 Delay in filing the Special Leave Petition was condoned, but the Court declined to grant substantive relief because the matter involved a low tax effect. Exercising its discretionary jurisdiction under Article 136, the Court summarily dismissed the petition and made no further examination of the merits. The operative point is that low tax effect can justify summary dismissal even after delay is condoned, without any adjudication on the underlying dispute. en-us Fri, 16 Nov 2018 00:00:00 +0530 Thu, 22 Nov 2018 07:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370722 Delay in filing the Special Leave Petition was condoned, but the Court declined to grant substantive relief because the matter involved a low tax effect. Exercising its discretionary jurisdiction under Article 136, the Court summarily dismissed the petition and made no further examination of the merits. The operative point is that low tax effect can justify summary dismissal even after delay is condoned, without any adjudication on the underlying dispute. Case-Laws Income Tax Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370722