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    <description>The Supreme Court dismissed the special leave petition on the ground of delay and also on merits, leaving the lower court decision undisturbed. The order records no substantive legal reasoning beyond the dismissal, so the operative effect is that the challenge to the income tax matter was not entertained further.</description>
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      <description>The Supreme Court dismissed the special leave petition on the ground of delay and also on merits, leaving the lower court decision undisturbed. The order records no substantive legal reasoning beyond the dismissal, so the operative effect is that the challenge to the income tax matter was not entertained further.</description>
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