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    <title>2016 (2) TMI 959 - SC Order</title>
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    <description>The SC dismissed the appeal because the tax effect in dispute was insignificant and declined to entertain the matter on that basis. The order is confined to that discretionary threshold and does not address the merits of the dispute. The substantive question of law raised in the appeal was expressly left open for consideration in an appropriate case, so no determination was made on the underlying legal issue.</description>
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      <description>The SC dismissed the appeal because the tax effect in dispute was insignificant and declined to entertain the matter on that basis. The order is confined to that discretionary threshold and does not address the merits of the dispute. The substantive question of law raised in the appeal was expressly left open for consideration in an appropriate case, so no determination was made on the underlying legal issue.</description>
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