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    <title>2023 (8) TMI 602 - SC Order</title>
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    <description>Civil appeals were administratively disposed of under Department of Revenue Circular No. 17/2019 on the ground of low tax effect. The Court accepted that the appeals fell within the circular and found no need to adjudicate the merits. The substantive questions of law were expressly left open for future consideration, and the pending applications were also disposed of accordingly.</description>
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      <description>Civil appeals were administratively disposed of under Department of Revenue Circular No. 17/2019 on the ground of low tax effect. The Court accepted that the appeals fell within the circular and found no need to adjudicate the merits. The substantive questions of law were expressly left open for future consideration, and the pending applications were also disposed of accordingly.</description>
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