https://www.taxtmi.com/caselaws?id=267352 The Supreme Court applied the de minimis principle in a tax appeal and dismissed the matter solely because the tax effect was insubstantial. The Court treated the negligible fiscal impact as sufficient ground to decline further examination and did not decide any other legal or factual issue. The operative effect is that the appeal stands dismissed on the basis of meagre tax effect alone, with no merits determination recorded. en-us Wed, 29 Jul 2015 00:00:00 +0530 Wed, 04 Nov 2015 09:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267352 The Supreme Court applied the de minimis principle in a tax appeal and dismissed the matter solely because the tax effect was insubstantial. The Court treated the negligible fiscal impact as sufficient ground to decline further examination and did not decide any other legal or factual issue. The operative effect is that the appeal stands dismissed on the basis of meagre tax effect alone, with no merits determination recorded. Case-Laws Service Tax Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267352