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    <description>Delay in filing the special leave petition was condoned, but the Supreme Court found no ground to interfere under Article 136 of the Constitution. The petition was therefore dismissed, and any pending application stood disposed of. The order reflects only the Court&#039;s refusal to exercise discretionary appellate jurisdiction, without recording any broader substantive ruling on the underlying income tax dispute.</description>
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      <description>Delay in filing the special leave petition was condoned, but the Supreme Court found no ground to interfere under Article 136 of the Constitution. The petition was therefore dismissed, and any pending application stood disposed of. The order reflects only the Court&#039;s refusal to exercise discretionary appellate jurisdiction, without recording any broader substantive ruling on the underlying income tax dispute.</description>
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