https://www.taxtmi.com/caselaws?id=271208 A negligible tax effect can justify dismissal of a tax appeal where the dispute does not merit further appellate consideration. Applying the de minimis principle and judicial economy, the SC dismissed the appeal solely because the quantifiable tax effect was minimal, and no other issues were examined. The order treats a small tax consequence as insufficient to sustain continuation of appellate proceedings. en-us Wed, 02 Sep 2015 00:00:00 +0530 Sat, 30 Jan 2016 10:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271208 A negligible tax effect can justify dismissal of a tax appeal where the dispute does not merit further appellate consideration. Applying the de minimis principle and judicial economy, the SC dismissed the appeal solely because the quantifiable tax effect was minimal, and no other issues were examined. The order treats a small tax consequence as insufficient to sustain continuation of appellate proceedings. Case-Laws Customs Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271208