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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Indian Supreme Court Dismisses Appeals Due to Low Tax Effect, Reserves Legal Questions for Future Consideration.</h1> 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 ... Summary order. Appeals disposed of in view of the low tax effect (below Rs. 2,00,00,000) having regard to the 2019 Circular; questions of law raised by either party are kept open for consideration in any other appropriate case; pending applications disposed of. 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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