In a recent judgment, the Supreme Court dismissed a Special Leave Petition stating that the matter has no tax effect and is also covered by a previous judgment in the case of Commissioner vs. Mahindra and Mahindra Ltd. (2018). As a result, the petition was dismissed, and any pending applications related to the case were disposed of.

The Supreme Court has dismissed a Special Leave Petition, stating that the matter has no tax effect and is already covered by a previous judgment in the case of Commissioner vs. Mahindra and Mahindra Ltd. (2018). As a result, the petition is dismissed, and any pending applications related to the case have been disposed of.
The names of the judges who made the decision are Sushil Kumar Rakheja and Rajinder Kaur.

Not only there is no tax effect, the matter is also covered
against the petitioners as per the Judgment of this Court in the
case of Commissioner vs. Mahindra and Mahindra Ltd. reported in
(2018) 404 ITR 1(SC).
This Special Leave Petition is, accordingly, dismissed.
Pending applications, if any, stand disposed of.
(SUSHIL KUMAR RAKHEJA) (RAJINDER KAUR)
AR-CUM-PS BRANCH OFFICER