Tax effect below threshold, special leave petition dismissed.

The special leave petition is dismissed due to the tax effect being below the prescribed limit set by the Central Board of Direct Taxes. The court sees no reason to interfere with the impugned order, especially since it does not involve any substantial question of law.

The court has condoned the delay in the case. However, considering that the tax effect falls below the prescribed limit set by the Central Board of Direct Taxes, the court sees no reason to interfere with the impugned order. Furthermore, since the case does not involve any substantial question of law, the special leave petition is dismissed.

Delay condoned.

Since the tax effect is below the prescribed limited

as per the Circular issued by the Central Board of Direct

Taxes, we are not inclined to interfere with the impugned

order and more so when it does not involve any substantial

question of law also. The special leave petition is,

accordingly, dismissed.

(ANITA MALHOTRA) (CHANDER BALA)

COURT MASTER COURT MASTER

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<img src="https://thakurani.sgp1.digitaloceanspaces.com/media/editor_images/46f471ec-ee41-4fb4-b97d-1dde72af2896.jpg"> The court has condoned the delay in the case. However, considering that the tax effect falls below the prescribed limit set by the Central Board of Direct Taxes, the court sees no reason to interfere with the impugned order. Furthermore, since the case does not involve any substantial question of law, the special leave petition is dismissed. <img src="https://thakurani.sgp1.digitaloceanspaces.com/media/editor_images/b53a0f7e-35cd-46ce-90e4-2cc3ee6e0346.jpeg"> Delay condoned. Since the tax effect is below the prescribed limitedas per the Circular issued by the Central Board of DirectTaxes, we are not inclined to interfere with the impugnedorder and more so when it does not involve any substantialquestion of law also. The special leave petition is,accordingly, dismissed. (ANITA MALHOTRA) (CHANDER BALA) COURT MASTER COURT MASTER

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Tax effect below threshold, special leave petition dismissed.