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    <title>2021 (12) TMI 1461 - Supreme Court</title>
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    <description>The Supreme Court dismissed the special leave petition and clarified that the dismissal did not amount to approval of the observations in the impugned judgment or affect any other proceedings under the Income-tax Act, 1961. The dismissal was confined to the petition itself and left the broader legal issues open for consideration in other matters.</description>
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