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<h1>Supreme Court dismisses appeal on low tax effect, leaving question of law open.</h1> <h3>COMMISSIONER OF INCOME TAX, DELHI Versus FUSEBASE ELTORO PVT. LTD.</h3> COMMISSIONER OF INCOME TAX, DELHI Versus FUSEBASE ELTORO PVT. LTD. - TMI The Supreme Court of India in 2019 (4) TMI 786 - SC Order dismissed the appeal due to low tax effect based on Circular No. 3 of 2018 dated 11th July, 2018. The question of law is kept open. Justices Mohan M. Shantanagoudar and Hemant Gupta delivered the judgment. Appellant represented by Mr. K. Radhakrishna and others, while respondent represented by Mr. T. Mahipal.