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    <description>Delay was condoned, but the Supreme Court found no reason to entertain the special leave petitions and dismissed them. The order records only the procedural result and does not set out any substantive income tax ruling or legal principle beyond refusal of leave.</description>
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      <description>Delay was condoned, but the Supreme Court found no reason to entertain the special leave petitions and dismissed them. The order records only the procedural result and does not set out any substantive income tax ruling or legal principle beyond refusal of leave.</description>
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