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2018 Supreme(SC) 1984
SUPREME COURT OF INDIA
A.K. Sikri, Ashok Bhushan, JJ.
Commissioner of Income Tax (Exemptions) – Petitioner
Versus
M/S Om Kothari Foundation – Respondent
Special Leave Petition (civil) Diary No(s). 22657/2018)
Decided On : 10-07-2018
Advocate Appeared:
For the Petitioner: Mr. A.N.S. Nadakarni, ASG, Mr. D.L. Chidanand, Adv., Ms. Swarupana Chaturvedi, Adv., Mrs. Anil Katiyar, AOR
The court's decision was influenced by the low tax effect in the case.
Headnote:
Delay Condoned - Special Leave Petition - Dismissal on Ground of Low Tax Effect
Fact of the Case:
The court condoned the delay and dismissed the Special Leave Petition due to low tax effect.
Finding of the Court:
The court found that the tax effect was low and therefore dismissed the Special Leave Petition.
Issues: The main issue was the tax effect in the Special Leave Petition.
Ratio Decidendi: The court's decision was influenced by the low tax effect in the case.
Final Decision: The Special Leave Petition was dismissed due to low tax effect.
ORDER :
1. Delay condoned.
2. The Special Leave Petition is dismissed on the ground of low tax effect.
3. Pending application(s), if any, stands disposed of accordingly.
