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    <description>The SC, with Justices Abhay S. Oka and Ujjal Bhuyan presiding, disposed of a Special Leave Petition due to the tax effect being Rs. 62,52,661, which is below the Rs. 5 crore threshold as per circulars dated 15th March 2024 and 17th September 2024. The Court left any legal questions open, indicating they remain unresolved. A related pending application was also disposed of.</description>
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