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    <title>2022 (12) TMI 850 - SC Order</title>
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    <description>Appeals were disposed of because the tax effect was below the monetary limit prescribed for filing an appeal, so the Court declined to exercise appellate jurisdiction on that threshold basis alone. The underlying legal question was not adjudicated on merits and was expressly kept open for future consideration in an appropriate case. The operative effect is confined to the low tax effect threshold; no substantive ruling was given on the question of law raised.</description>
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      <description>Appeals were disposed of because the tax effect was below the monetary limit prescribed for filing an appeal, so the Court declined to exercise appellate jurisdiction on that threshold basis alone. The underlying legal question was not adjudicated on merits and was expressly kept open for future consideration in an appropriate case. The operative effect is confined to the low tax effect threshold; no substantive ruling was given on the question of law raised.</description>
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