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    <title>2026 (7) TMI 1902 - SC Order</title>
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    <description>The note concerns profit on sale of investments in a general insurance business, disallowance for non-deduction of tax, UPS depreciation as part of a computer, minimum alternate tax applicability to insurance companies, and consistency in departmental assessments. It records that delay was condoned and the Special Leave Petition was dismissed without interference with the impugned High Court order. No substantive Supreme Court ruling on the listed tax issues is stated.</description>
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      <link>https://www.taxtmi.com/caselaws?id=796016</link>
      <description>The note concerns profit on sale of investments in a general insurance business, disallowance for non-deduction of tax, UPS depreciation as part of a computer, minimum alternate tax applicability to insurance companies, and consistency in departmental assessments. It records that delay was condoned and the Special Leave Petition was dismissed without interference with the impugned High Court order. No substantive Supreme Court ruling on the listed tax issues is stated.</description>
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