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    <description>The Supreme Court applied CBDT Circulars on tax-effect thresholds and held that the Special Leave Petition need not be entertained on that administrative basis, so the petition was dismissed. Delay was separately condoned, but the Court did not permit the matter to proceed on merits under the circular-guided threshold. The Court expressly kept the underlying question of law open for future consideration.</description>
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      <description>The Supreme Court applied CBDT Circulars on tax-effect thresholds and held that the Special Leave Petition need not be entertained on that administrative basis, so the petition was dismissed. Delay was separately condoned, but the Court did not permit the matter to proceed on merits under the circular-guided threshold. The Court expressly kept the underlying question of law open for future consideration.</description>
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