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of <h1>Indian Supreme Court Dismisses Appeals Due to Low Tax Effect, Reserves Legal Questions for Future Consideration.</h1> <h3>C.C.E., Kolkata III Versus M/s. Kalyani Spinning Mills Ltd.</h3> The SC of India dismissed the appeals due to the tax effect being below Rs. 2,00,00,000, rendering them non-maintainable. The SC reserved the questions of ... Maintainability of appeal - monetary limit involved in the appeal - HELD THAT:- In view of the low tax effect, the Appeals are disposed of, keeping open the questions of law, which arise in these appeals from the side of the appellant/Department as well as from the side of the respondent, to be agitated in any other appropriate case. Application disposed off. The Supreme Court of India, in Citation 2023 (11) TMI 680 - SC, disposed of the appeals due to a tax effect of less than Rs. 2,00,00,000. Questions of law from both sides were kept open for future cases.
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