The Supreme Court has dismissed a petition of tennis player Mahesh Bhupathi in connection with a tax exemption case. In his petion, Bhupathi challenged a Karnataka High Court verdict refusing his claim for 28.5 lakh rupees tax exemption, which he maintained was paid to his father in return for training him.A bench of the apex court dismissed Bhupathi's plea to set aside the order of the high court.It also declined to remove the observation made by the high court that it was a sham transaction.The Karnataka High Court had upheld the order of the Income Tax department which said the agreement between the father and the son was entered into only to avoid tax and was contrary to the very foundation of Hindu law.