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    <description>The Supreme Court dismissed the appeal in citing low tax effect as per Circular No. 3 of 2018. The question of law remains open. Justices Mohan M. Shantanagoudar and Hemant Gupta presided over the case with the appellant represented by Mr. K. Radhakrishna and others, and the respondent by Mr. T. Mahipal.</description>
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