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    <title>2023 (12) TMI 464 - SC Order</title>
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    <description>The Supreme Court treated the questions raised in the Special Leave Petition as covered by its earlier decision in Commissioner of Income Tax 14 v. Jasjit Singh and applied that precedent as controlling authority. On that basis, the petition was dismissed without any independent or contrary adjudication. The delay in filing the Special Leave Petition was condoned as a preliminary matter, enabling consideration of the matter by reference to the earlier decision. Pending applications were disposed of accordingly.</description>
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      <description>The Supreme Court treated the questions raised in the Special Leave Petition as covered by its earlier decision in Commissioner of Income Tax 14 v. Jasjit Singh and applied that precedent as controlling authority. On that basis, the petition was dismissed without any independent or contrary adjudication. The delay in filing the Special Leave Petition was condoned as a preliminary matter, enabling consideration of the matter by reference to the earlier decision. Pending applications were disposed of accordingly.</description>
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