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    <description>The Special Leave Petition was dismissed because the tax effect was below the monetary threshold prescribed in CBDT Circular No. 3/2018, as amended on 20 August 2018, so the Court held it need not be entertained. The dismissal was made without deciding the merits, and the question of law was expressly kept open.</description>
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      <description>The Special Leave Petition was dismissed because the tax effect was below the monetary threshold prescribed in CBDT Circular No. 3/2018, as amended on 20 August 2018, so the Court held it need not be entertained. The dismissal was made without deciding the merits, and the question of law was expressly kept open.</description>
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