https://www.taxtmi.com/caselaws?id=439909 The Supreme Court declined to interfere where the tax effect was low and the matter fell within CBDT Circular No. 17/2019 dated 08.08.2019. On that basis, the special leave petition was dismissed, delay was condoned, and all pending applications were disposed of. The operative point is the application of the low-tax-effect circular as a basis for not pursuing the challenge. en-us Mon, 03 Jul 2023 00:00:00 +0530 Wed, 03 Jun 2026 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439909 The Supreme Court declined to interfere where the tax effect was low and the matter fell within CBDT Circular No. 17/2019 dated 08.08.2019. On that basis, the special leave petition was dismissed, delay was condoned, and all pending applications were disposed of. The operative point is the application of the low-tax-effect circular as a basis for not pursuing the challenge. Case-Laws Income Tax Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439909