https://www.taxtmi.com/caselaws?id=262809 Appeals were dismissed solely because the tax effect was nominal, and the Court confined its disposal to that ground. No examination of the substantive merits or detailed reasoning on the underlying issues was undertaken, so the decision operates only as a dismissal based on low tax effect and not as a ruling on the merits. en-us Thu, 19 Mar 2015 00:00:00 +0530 Thu, 20 Aug 2015 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262809 Appeals were dismissed solely because the tax effect was nominal, and the Court confined its disposal to that ground. No examination of the substantive merits or detailed reasoning on the underlying issues was undertaken, so the decision operates only as a dismissal based on low tax effect and not as a ruling on the merits. Case-Laws Customs Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262809