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of <h1>Supreme Court Dismisses Appeals Over Low Tax Impact Following Ministry Guidance; Delay in Filing Condoned.</h1> The SC dismissed the Civil Appeals citing a low tax effect, aligning with the Ministry of Finance's instruction dated 02.11.2023. The delay in filing was ... Maintainability of appeal - Monetary limit involved in the appeal - low tax effect - HELD THAT:- The Civil Appeals are dismissed owing to low tax effect. The Supreme Court dismissed Civil Appeals due to low tax effect based on the latest Ministry of Finance instruction dated 02.11.2023. The delay was condoned, and pending applications were disposed of.
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