Revenue appeal dismissed by High Court for low tax impact, following Supreme Court precedent

The High Court dismissed the Revenue's appeal due to a low tax effect of &8377;1,00,640, following a Supreme Court precedent to dismiss appeals with minimal tax impact without delving into the merits, thereby preserving the legal issue for future cases.

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The High Court dismissed the appeal by the Revenue as the tax effect was &8377; 1,00,640, citing a Supreme Court precedent where appeals with low tax effect were dismissed without considering the merits, leaving the legal issue open for future cases.

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