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    <title>2025 (2) TMI 149 - SC Order</title>
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    <description>Where the tax effect in the disputed matter fell below the monetary threshold prescribed by the applicable litigation policy, the Supreme Court dismissed the appeals without examining the merits. The Court treated the Board&#039;s instruction as controlling for maintainability in such low-tax-effect matters and declined further adjudication. The connected proceedings were therefore concluded on the basis of the prescribed tax-effect threshold.</description>
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      <description>Where the tax effect in the disputed matter fell below the monetary threshold prescribed by the applicable litigation policy, the Supreme Court dismissed the appeals without examining the merits. The Court treated the Board&#039;s instruction as controlling for maintainability in such low-tax-effect matters and declined further adjudication. The connected proceedings were therefore concluded on the basis of the prescribed tax-effect threshold.</description>
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