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2023 (8) TMI 389 - SCH - Income TaxProhibition of Benami Property Transactions Act as amended by the Benami Transactions (Prohibition) Amendment Act 2016 - whether has a prospective effect? - HELD THAT - Since as of now the issue stands covered by the judgment in the case of Ganpati Dealcom Pvt. Ltd. case 2022 (8) TMI 1047 - SUPREME COURT we dismiss this special leave petition for the same reasons and ground. Delay if any is condoned. Liberty to the petitioners to approach this court again by filing a fresh petition in case the review petition(s) is allowed is kept reserved. Pending application(s) if any shall stand disposed of.
The Supreme Court dismissed the special leave petition as the issues raised were covered by a previous judgment in Union of India vs. Ganpati Dealcom Pvt. Ltd. The petitioners have the liberty to approach the court again if the review petition is allowed.
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