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    <title>2016 (10) TMI 727 - SC Order</title>
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    <description>The Supreme Court declined to entertain the appeal because the tax effect was low and dismissed it on that ground alone. The substantive question of law raised by the parties was not adjudicated and was expressly left open for future consideration. The document therefore records only a discretionary refusal to hear the matter on the basis of inadequate tax effect, without any ruling on the underlying legal issue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=333707</link>
      <description>The Supreme Court declined to entertain the appeal because the tax effect was low and dismissed it on that ground alone. The substantive question of law raised by the parties was not adjudicated and was expressly left open for future consideration. The document therefore records only a discretionary refusal to hear the matter on the basis of inadequate tax effect, without any ruling on the underlying legal issue.</description>
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