https://www.taxtmi.com/caselaws?id=457639 The appeal was dismissed on the limited ground of low tax effect, so the Court did not examine the merits or decide the underlying legal controversy. The substantive question of law was expressly left open for future consideration in an appropriate case or forum. The order therefore operates only as a disposal based on the tax-effect threshold and does not settle the contested legal issue. en-us Mon, 21 Oct 2019 00:00:00 +0530 Mon, 29 Jun 2026 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457639 The appeal was dismissed on the limited ground of low tax effect, so the Court did not examine the merits or decide the underlying legal controversy. The substantive question of law was expressly left open for future consideration in an appropriate case or forum. The order therefore operates only as a disposal based on the tax-effect threshold and does not settle the contested legal issue. Case-Laws Income Tax Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457639