https://www.taxtmi.com/caselaws?id=301634 The Supreme Court declined to entertain a Special Leave Petition where the petitioner conceded that the tax effect was below the threshold prescribed in the relevant CBDT circular. In view of that representation, the Court chose not to exercise its discretionary jurisdiction under Article 136, and the petition was dismissed without any contrary contention being raised. The operative point is that the tax effect threshold in the CBDT circular was treated as sufficient basis for non-entertainment of the SLP. en-us Mon, 04 Jan 2021 00:00:00 +0530 Fri, 12 Jun 2026 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301634 The Supreme Court declined to entertain a Special Leave Petition where the petitioner conceded that the tax effect was below the threshold prescribed in the relevant CBDT circular. In view of that representation, the Court chose not to exercise its discretionary jurisdiction under Article 136, and the petition was dismissed without any contrary contention being raised. The operative point is that the tax effect threshold in the CBDT circular was treated as sufficient basis for non-entertainment of the SLP. Case-Laws Income Tax Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301634