Supreme Court Dismisses Special Leave Petition Considering Government Circular and Tax Limit.

The Supreme Court, taking into consideration Circular No.3/2018 issued by the Government of India, CBDT, New Delhi, and noting that the tax effect is below the prescribed limit mentioned in the circular, has decided not to intervene in the challenged order issued by the High Court. However, the Court has left open the possibility of addressing any legal questions in appropriate cases in the future. Consequently, the special leave petition has been dismissed, and any pending applications have been disposed of.

(Ashok Raj Singh) (Chander Bala)

Keeping in view the Circular No.3/2018 dated 11th July, 2018 issued by the Government of India, C.B.D.T., New Delhi coupled with the fact that the tax effect is less than the limit fixed in the said Circular, we are not

inclined to interfere with the impugned order passed by the

High Court.

However, question of law, if any, is kept open for

being decided in appropriate cases.

The special leave petition is accordingly dismissed.

Pending applications, if any, stand disposed of.

(Ashok Raj Singh) (Chander Bala)

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