https://www.taxtmi.com/caselaws?id=787912 The Supreme Court limited disposition to the fiscal impact, applying the low tax effect principle to dismiss the Revenue's appeal without resolving the substantive maintainability question; the Court accepted the appellant's submission that the appeal could be decided on narrow tax-effect grounds and noted the respondent company is under liquidation, and therefore left open the legal issue of the proper forum for appeal and the maintainability objection while disposing the matter solely on the low tax effect basis. en-us Thu, 15 Jan 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787912 The Supreme Court limited disposition to the fiscal impact, applying the low tax effect principle to dismiss the Revenue's appeal without resolving the substantive maintainability question; the Court accepted the appellant's submission that the appeal could be decided on narrow tax-effect grounds and noted the respondent company is under liquidation, and therefore left open the legal issue of the proper forum for appeal and the maintainability objection while disposing the matter solely on the low tax effect basis. Case-Laws Customs Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787912