2019 (12) TMI 1683 - SCH - Income Tax

Monetary limit of filling SLP - Low tax effect - HELD THAT - Exemption from filing certified copy of the impugned order is granted - Delay condoned. Special leave petition is dismissed on the ground of low tax effect.

Summary

Issues involved: Exemption from filing certified copy of the impugned order, delay condonation, dismissal of special leave petition on the ground of low tax effect.

Exemption from filing certified copy of the impugned order: The Supreme Court, comprising Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice S. Ravindra Bhat, granted exemption from filing a certified copy of the impugned order.

Delay condonation: The Court, after hearing the counsel, condoned the delay in the matter.

Dismissal of special leave petition on the ground of low tax effect: The special leave petition was dismissed by the Court due to the low tax effect involved in the case.