https://www.taxtmi.com/caselaws?id=40218 The text records that a special leave petition was dismissed because an earlier appeal involving the same point had already been dismissed, and the connected civil appeal was also dismissed. It does not set out any substantive income-tax principle or wider legal reasoning beyond that procedural disposition. The only operative content available is that the Court treated the matter as covered by the prior dismissal and disposed of the linked appeal accordingly. en-us Fri, 20 Jan 1995 00:00:00 +0530 Fri, 31 Aug 2018 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40218 The text records that a special leave petition was dismissed because an earlier appeal involving the same point had already been dismissed, and the connected civil appeal was also dismissed. It does not set out any substantive income-tax principle or wider legal reasoning beyond that procedural disposition. The only operative content available is that the Court treated the matter as covered by the prior dismissal and disposed of the linked appeal accordingly. Case-Laws Income Tax Fri, 20 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40218