https://www.taxtmi.com/caselaws?id=389061 The Supreme Court declined to interfere because the tax effect was 1.03 crores, which fell below the limit prescribed in the CBDT Circular dated 8.8.2019. The special leave petition was dismissed on that administrative threshold alone, and the Court expressly left all questions of law open for future consideration. The dismissal was confined to the exercise of discretion based on the circular and did not decide the substantive legal issues. en-us Mon, 18 Nov 2019 00:00:00 +0530 Mon, 29 Jun 2026 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389061 The Supreme Court declined to interfere because the tax effect was 1.03 crores, which fell below the limit prescribed in the CBDT Circular dated 8.8.2019. The special leave petition was dismissed on that administrative threshold alone, and the Court expressly left all questions of law open for future consideration. The dismissal was confined to the exercise of discretion based on the circular and did not decide the substantive legal issues. Case-Laws Income Tax Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389061