Low tax effect led to disposal of appeals, with questions of law left open for future cases.

Appeals were disposed of because the tax effect was below the monetary threshold prescribed in the 2019 Circular, so the Court did not examine the merits. The questions of law raised by either side were expressly left open for consideration in any other appropriate case. Pending applications were also disposed of.

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Outcome: In view of the low tax effect, the appeals were disposed of and the questions of law were kept open for agitating in an appropriate case.

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