https://www.taxtmi.com/caselaws?id=302060 The Supreme Court applied the CBDT Circular dated 08.08.2019 on the departmental tax-effect threshold and declined to interfere where the tax effect was below that administrative limit. The Special Leave Petition was dismissed on that basis, while delay was separately condoned. The Court expressly left all questions of law open for future consideration, making clear that the dismissal rested on administrative discretion and not on adjudication of the merits. en-us Mon, 02 Aug 2021 00:00:00 +0530 Fri, 12 Jun 2026 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302060 The Supreme Court applied the CBDT Circular dated 08.08.2019 on the departmental tax-effect threshold and declined to interfere where the tax effect was below that administrative limit. The Special Leave Petition was dismissed on that basis, while delay was separately condoned. The Court expressly left all questions of law open for future consideration, making clear that the dismissal rested on administrative discretion and not on adjudication of the merits. Case-Laws Income Tax Mon, 02 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302060