https://www.taxtmi.com/caselaws?id=280316 An appeal was dismissed on the ground of low tax effect, as the disputed tax was only Rs. 32,630 and the court followed Supreme Court precedent declining merits adjudication in such cases. The dismissal was expressly stated not to affirm the Tribunal's order on merits, and the substantive question of law raised by the revenue was left open for future consideration in an appropriate case. en-us Mon, 30 Jan 2017 00:00:00 +0530 Tue, 30 Apr 2019 20:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280316 An appeal was dismissed on the ground of low tax effect, as the disputed tax was only Rs. 32,630 and the court followed Supreme Court precedent declining merits adjudication in such cases. The dismissal was expressly stated not to affirm the Tribunal's order on merits, and the substantive question of law raised by the revenue was left open for future consideration in an appropriate case. Case-Laws Income Tax Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280316