https://www.taxtmi.com/caselaws?id=404369 The civil appeal was dismissed because the tax effect was low, so the Court did not enter into the merits. The question of law was expressly left open, preserving it for consideration in an appropriate case. The order therefore reflects dismissal on a threshold monetary ground only, without any adjudication on the substantive income-tax issue. en-us Thu, 21 Jan 2021 00:00:00 +0530 Fri, 12 Jun 2026 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404369 The civil appeal was dismissed because the tax effect was low, so the Court did not enter into the merits. The question of law was expressly left open, preserving it for consideration in an appropriate case. The order therefore reflects dismissal on a threshold monetary ground only, without any adjudication on the substantive income-tax issue. Case-Laws Income Tax Thu, 21 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404369