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    <title>2021 (9) TMI 1311 - SC Order</title>
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    <description>Delay was condoned, but the Supreme Court found no reason to entertain the special leave petitions under Article 136 and dismissed them. The order therefore records only that leave to appeal was declined after consideration of the record and hearing of counsel, with all pending applications disposed of. No substantive tax issue was adjudicated in this order.</description>
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      <description>Delay was condoned, but the Supreme Court found no reason to entertain the special leave petitions under Article 136 and dismissed them. The order therefore records only that leave to appeal was declined after consideration of the record and hearing of counsel, with all pending applications disposed of. No substantive tax issue was adjudicated in this order.</description>
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