https://www.taxtmi.com/caselaws?id=472396 Low tax effect resulted in the Supreme Court declining to entertain the appeal. The question of law, if any, remained open for adjudication in an appropriate case. The disposition rests solely on the low tax effect and does not determine the underlying legal issue on its merits, preserving that issue for future consideration. en-us Mon, 13 Apr 2026 00:00:00 +0530 Sat, 10 Oct 2026 10:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472396 Low tax effect resulted in the Supreme Court declining to entertain the appeal. The question of law, if any, remained open for adjudication in an appropriate case. The disposition rests solely on the low tax effect and does not determine the underlying legal issue on its merits, preserving that issue for future consideration. Case-Laws Customs Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472396