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    <title>Un-necessary litigation and spending on low tax effect cases. Why Senior Advocates appear in a large team in such cases? Is money making only target?</title>
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    <description>The article argues that appeals with low tax effect should be withdrawn via a simple administrative process: a written application by the appellant with copy to the respondent, handled by the Registry and placed before a bench only in rare cases; guidelines for tax departments to process withdrawals would avoid routine engagement of multiple senior counsels, reduce public spending, and conserve judicial resources.</description>
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      <description>The article argues that appeals with low tax effect should be withdrawn via a simple administrative process: a written application by the appellant with copy to the respondent, handled by the Registry and placed before a bench only in rare cases; guidelines for tax departments to process withdrawals would avoid routine engagement of multiple senior counsels, reduce public spending, and conserve judicial resources.</description>
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