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<h1>Supreme Court Dismisses Petition Due to Low Tax Impact, Leaves Legal Question Open for Future Review.</h1> <h3>THE PR. COMMISSIONER OF INCOME TAX Versus M/s RAWMIN MINING AND INDUSTRIES P. LTD.</h3> The SC dismissed the special leave petition on the grounds of low tax effect, but expressly left the question of law unresolved for future consideration. ... Maintainability of appeal on low tax effect - Under invoicing of exports of iron ores - HC [2020 (1) TMI 1115 - GUJARAT HIGH COURT] confirmed that Tribunal has taken into consideration the applicability of the report of the Justice M.B. Shah Commission so as to make addition of the alleged amount under-invoicing by the AO - HELD THAT:- The special leave petition is dismissed on the ground of low tax effect. However, the question of law is left open. The Supreme Court dismissed the special leave petition due to low tax effect, but left the question of law open. Petitioner represented by Mr. Jayant Sud, ASG Mr. K. Radhakrishnan, Sr. Adv. Ms. Gargi Khanna, Adv. Mrs. Anil Katiyar, AOR.