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    <title>2023 (11) TMI 274 - SC Order</title>
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    <description>Civil appeals were dismissed on the basis of the low tax effect principle, with the Court recording counsel&#039;s submission that the disputes fell within that threshold. No merits of the underlying tax controversies were adjudicated, and the order reflects disposal solely on the ground of low tax effect. Pending applications were also disposed of.</description>
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