https://www.taxtmi.com/caselaws?id=267386 Concurrent findings of the authorities below and an insignificant tax effect led the Supreme Court to decline further scrutiny on merits. The Court noted that the factual findings were concurrent and saw no basis to reopen them, especially where the tax consequence was minimal. On that footing, the appeal was not entertained on merits and was dismissed. en-us Wed, 15 Jul 2015 00:00:00 +0530 Wed, 04 Nov 2015 22:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267386 Concurrent findings of the authorities below and an insignificant tax effect led the Supreme Court to decline further scrutiny on merits. The Court noted that the factual findings were concurrent and saw no basis to reopen them, especially where the tax consequence was minimal. On that footing, the appeal was not entertained on merits and was dismissed. Case-Laws Customs Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267386