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    <description>Delay was condoned, and the Special Leave Petition was dismissed in view of the Supreme Court&#039;s earlier order dated 03.01.2019 in the connected matters involving Deputy Commissioner of Income Tax v. S.C. Johnson Products Pvt. Ltd. The pending applications were also disposed of. The order indicates that the present petition was not entertained independently because the issue had already been covered by the earlier decision in the connected batch.</description>
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