TMI Blog2023 (5) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 X X X X Extracts X X X X X X X X Extracts X X X X ..... present Appeals on the ground of low tax effect only keeping the question of law open. In view of the above, both the Appeals stand disposed of on the ground of low tax effect only. However, the que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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