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of <h1>Tax Dispute Dismissed as Financial Impact Below Rs. 10L; Legal Question Still Unresolved for Future Cases.</h1> SC dismissed the Special Leave Petition due to the tax effect being less than Rs. 10,00,000. The question of law remains open for future consideration. - ... Maintainability of appeal on low monetary limit - National Litigation Policy introduced by the Central Government - High Court [2015 (5) TMI 320 - ALLAHABAD HIGH COURT] has noted that the tax effect is of an amount which is less than Rs.10,00,000/- (Rupees ten lakhs). HELD THAT:- Considering this factual aspect, we decline to entertain this petition. Accordingly, the Special Leave Petition is dismissed. Question of law is kept open. The Supreme Court dismissed the Special Leave Petition as the tax effect was less than Rs.10,00,000. The question of law remains open.
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