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of <h1>Appeal Dismissed by Indian Supreme Court Due to Low Tax Impact; Proceedings Concluded in Favor of Respondent.</h1> The SC of India dismissed the appeal due to a low tax effect, as per the Notification dated 08.08.2019. Consequently, the appeal is deemed non-viable for ... Maintainability of appeal - low tax effect - Valuation - Deduction towards discounts and additional taxes paid - HELD THAT:- The appellant submitted that the appeal could be disposed of as the appeal envisages a low tax effect, having regard to the Notification dated 08.08.2019. The appeal does not survive for further consideration and is, accordingly, dismissed. The Supreme Court of India, in Citation: 2023 (12) TMI 781 - SC Order, dismissed the appeal as it envisaged a low tax effect based on a Notification dated 08.08.2019. The appeal does not survive for further consideration.
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