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    <title>2024 (9) TMI 488 - KARNATAKA HIGH COURT</title>
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    <description>Departmental appeals were held not maintainable because the tax effect from the disputed additions fell below the monetary threshold in Circular No. 17/2019. The Court noted that continuing the appeals would serve no useful purpose and clarified that dismissal on this basis does not amount to affirmation of any question of law. The appeals were therefore dismissed solely on the low tax effect ground.</description>
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      <link>https://www.taxtmi.com/caselaws?id=758244</link>
      <description>Departmental appeals were held not maintainable because the tax effect from the disputed additions fell below the monetary threshold in Circular No. 17/2019. The Court noted that continuing the appeals would serve no useful purpose and clarified that dismissal on this basis does not amount to affirmation of any question of law. The appeals were therefore dismissed solely on the low tax effect ground.</description>
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